Judgment;Summary — ECLI:EU:C:2019:197
Date: 2019-03-13
Language of the case: Polish
Court formation: Tenth Chamber
Subject matter: Taxation;Free movement of goods;Common customs tariff;Customs Union;Excise duties
Procedure: Reference for a preliminary ruling
Origin: Poland

Request for a preliminary ruling from the Sąd Okręgowy w Piotrkowie Trybunalskim (Poland) lodged on 19 March 2018 — Criminal proceedings against B.S. (Case C-195/18) Language of the case: Polish Referring court Sąd Okręgowy w Piotrkowie Trybunalskim Parties to the main proceedings B.S. Prokuratura Okręgowa w Piotrkowie Trybunalskim Łódzki Urząd Celno-Skarbowy w Łodzi Urząd Celno-Skarbowy w Piotrkowie Trybunalskim Question referred Must Article 2 of Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages, 1 in conjunction with Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, 2 be interpreted as meaning that beer made from malt, within the meaning of CN code 2203, includes a product in the case of which malt extract, glucose syrup, citric acid and water were used to produce hopped wort, and in which the proportion of non-malt ingredients in the wort is predominant in relation to the malt ingredients and glucose syrup was added to pitched wort before the wort fermentation process, and what criteria should be taken into account when determining the proportions of malt and non-malt ingredients in hopped wort in order for the product obtained to be classified as beer under CN code 2203? ____________ 1 OJ 1992 L 316, p. 21. 2 OJ 1987 L 256, p. 1.