# C_2020345EN.01028801.xml

| 16.10.2020 | EN | Official Journal of the European Union | C 345/288 |
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16.10.2020

EN

Official Journal of the European Union

C 345/288

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P8_TA(2018)0415

Harmonisation of the structures of excise duties on alcohol and alcoholic beverages *

European Parliament legislative resolution of 24 October 2018 on the proposal for a Council directive amending Directive 92/83/EEC on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages (COM(2018)0334 — C8-0269/2018 — 2018/0173(CNS))

(Special legislative procedure — consultation)

(2020/C 345/44)

The European Parliament,

| — | having regard to the Commission proposal to the Council (COM(2018)0334), |
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—

having regard to the Commission proposal to the Council (COM(2018)0334),

| — | having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C8-0269/2018), |
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—

having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C8-0269/2018),

| — | having regard to Rule 78c of its Rules of Procedure, |
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—

having regard to Rule 78c of its Rules of Procedure,

| — | having regard to the report of the Committee on Economic and Monetary Affairs (A8-0307/2018), |
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—

having regard to the report of the Committee on Economic and Monetary Affairs (A8-0307/2018),

| 1. | Approves the Commission proposal as amended; |
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1.

| 2. | Calls on the Commission to alter its proposal accordingly, in accordance with Article 293(2) of the Treaty on the Functioning of the European Union; |
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2.

| 3. | Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament; |
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3.

| 4. | Asks the Council to consult Parliament again if it intends to substantially amend the Commission proposal; |
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4.

| 5. | Instructs its President to forward its position to the Council, the Commission and the national parliaments. |
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5.

Amendment 1

Proposal for a directive

Recital 2 a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (2a) | In its judgment of 17 May 2018 in Case C-30/17 Kompania Piwowarska

   (1a)

  the Court of Justice ruled on the calculation of the degree Plato. |

Text proposed by the Commission

Amendment

(2a)

In its judgment of 17 May 2018 in Case C-30/17 Kompania Piwowarska

   (1a)

  the Court of Justice ruled on the calculation of the degree Plato.

Amendment 2

Proposal for a directive

Article 1 — paragraph 1 — point 1

Directive 92/83/EEC

Article 3 — paragraph 1 — subparagraph 1 a

| Text proposed by the Commission | Amendment |
| --- | --- |
| All the ingredients of the beer,
  including
  those added after fermentation, shall be taken into account for the purposes of measuring the degree Plato.; | All the ingredients of the beer,
  with the exception of
  those added after
  the completion of
  fermentation, shall be taken into account for the purposes of measuring the degree Plato. |

Text proposed by the Commission

Amendment

All the ingredients of the beer,
  including
  those added after fermentation, shall be taken into account for the purposes of measuring the degree Plato.;

All the ingredients of the beer,
  with the exception of
  those added after
  the completion of
  fermentation, shall be taken into account for the purposes of measuring the degree Plato.

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(1a)  
  Judgment of the Court of Justice of 17 May 2018, Kompania Piwowarska, C-30/17, ECLI:EU:C:2018:325.

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