H&I 2025/304
AROCO. Excise duty exemption for ethyl alcohol used in flavourings depend on intended use, not demonstrable end use. General Court
General Court 22-10-2025, T-614/24 (Uitspraak), m.nt. Giorgio Emanuele Degani (AROCO)
- Instantie
General Court
- Datum
22 oktober 2025
- Magistraten
S. Papasavvas, T. Pynnä, J. Laitenberger, M. Stancu, I. Dimitrakopoulos
- Zaaknummer
T-614/24
- Conclusie
A-G M. Brkan
- Noot
Giorgio Emanuele Degani
- Roepnaam
AROCO
- JCDI
JCDI:BSD29949:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Accijns en verbruiksbelastingen / Accijns
- Brondocumenten
Uitspraak, General Court, 22‑10‑2025
- Wetingang
Council Directive 92/83/EEC Article 27 paragraph 1 sub e; Council Regulation 2658/87 Article Annex I paragraph 3302 10
Essentie
Judgment of the General Court in the case AROCO. Article 27(1)(e) of Council Directive 92/83/EEC must be interpreted as meaning that it precludes national legislation which makes the exemption from excise duty on ethyl alcohol used in flavourings falling within heading 3302 10 of the Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87, conditional on those flavourings’ being demonstrably used for the preparation of foodstuffs and non-alcoholic beverages with an alcoholic strength not exceeding 1.2% volume, and not on the fact that those flavourings are intended for that purpose.
Samenvatting
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