Judgment — ECLI:EU:C:2007:233
Date: 2007-04-19
Language of the case: Lithuanian
Court formation: Eighth Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Excise duties
Concepts: Excise duties;Interpretation of Community law
Procedure: Reference for a preliminary ruling
Origin: Lithuania

Summary of the Judgment 1. Community law – Interpretation – Texts in several languages 2. Tax provisions – Harmonisation of laws – Excise duties – Directive 92/83 – Alcohol and alcoholic beverages – Exemption from the harmonised excise duty (Council Directive 92/83, Art. 27(1)(f)) 1. The need for a uniform application, and therefore interpretation, of the provisions of Community law makes it impossible for the text of a provision to be considered in isolation, but requires, on the contrary, that it be interpreted and applied in the light of the versions existing in the other official languages. Where there is divergence between the various language versions of a Community text, the provision in question must be interpreted by reference to the purpose and general scheme of the rules of which it forms part. (see paras 13-14) 2. Article 27(1)(f) of Directive 92/83 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages should be understood as imposing an obligation on Member States to exempt from harmonised excise duty ethyl alcohol imported into the customs territory of the European Union and contained in chocolate products intended for direct use, where the alcohol content does not exceed 8.5 litres for every 100 kilograms of the chocolate products. The place where the ethyl alcohol is used for the production of those products is irrelevant in this regard. (see paras 16, 19, operative part)