Judgment — ECLI:EU:C:2011:872
Date: 2011-12-21
Language of the case: Bulgarian
Court formation: Eighth Chamber
Subject matter: Environment;Taxation;Free movement of goods;Common customs tariff;Customs Union;Excise duties
Procedure: Reference for a preliminary ruling
Origin: Bulgaria

Summary of the Judgment 1. Environment – Promotion of the use of biofuels or other renewable fuels in transport – Directive 2003/30 – Bioethanol – Definition (European Parliament and Council Directive 2003/30, Art. 2(2)(a)) 2. Tax provisions – Harmonisation of laws – Excise duties – Directive 92/83 – Alcohol and alcoholic beverages – Ethyl alcohol – Definition (European Parliament and Council Directive 2003/30, Art. 2(2)(a); Council Directive 92/83, Art. 19(1)) 1. The definition of bioethanol in Article 2(2)(a) of Directive 2003/30 on the promotion of the use of biofuels or other renewable fuels for transport must be interpreted as including a product which is obtained from, inter alia, biomass and which contains more than 98.5% ethyl alcohol, once it is offered for sale as biofuel for transport. (see para. 47, operative part 1) 2. European Union law must be interpreted as meaning that a product which contains more than 98.5% ethyl alcohol and has not been denatured in a special denaturing procedure must be subject to the excise duty provided for in Article 19(1) of Directive 92/83 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages, even when it was obtained from biomass using a technology which differs from the technology for the production of agricultural ethyl alcohol, contains substances making it unsuitable for human consumption, satisfies the requirements laid down in European standard prEN 15376 for bioethanol used as fuel and potentially meets the definition of bioethanol in Article 2(2)(a) of Directive 2003/30 on the promotion of the use of biofuels or other renewable fuels for transport. (see para. 66, operative part 2)