Order of the Court (Second Chamber) of 3 December 2014
Order of the Court (Second Chamber) of 3 December 2014
Data
- Court
- Court of Justice
- Case date
- 3 december 2014
Verdict
Order of the Court (Second Chamber) of 3 December 2014 — ASPROD
(Case C‑313/14)
"Directive 92/83/EEC - Harmonisation of the structures of excise duties on alcohol and alcoholic beverages - Article 27(1)(f) - Exemption from the harmonised excise duty - Confectionary - Obligation to obtain a decision from the tax administration fixing the maximum limits for use of those products"
Tax provisionsHarmonisation of lawsExcise dutiesDirective 92/83Alcohol and alcoholic beveragesExemptions from harmonised excise dutyExoneration subject to the requirement of obtaining a separate decision from the competent tax administration determining the maximum limits for authorised useUnlawful (Council Directive 92/83, Art. 27(1)(f)) (see para. 19, 22, 25-27, operative part)
Operative part
Article 27(1)(f) of Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages must be interpreted as precluding national rules, such as those at issue in the main proceedings, which make the application of the exemption from the harmonised excise duty provided for under that provision subject to the condition that the trader concerned must hold a decision from the tax administration fixing the maximum limits for use of the products exempted under that provision.