62023CO0724_SUM
Case C‑724/23
ATHINAÏKI ZYTHOPOIIA AE
v
Anexartiti Archi Dimosion Esodon
(Request for a preliminary rulingfrom the Dioikitiko Protodikeio Thessalonikis)
Order of the Court (Ninth Chamber) of 16 July 2024
(Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law or admits of no reasonable doubt – Directive 92/83/EEC – Article 3(1) – Calculation of the amount of excise duty levied on beer – Method of calculating degrees Plato – Legislative amendment intended to clarify that method – Directive (EU) 2020/1151 – Article 1(1) – No effect of that directive on previously existing situations)
Tax provisions – Harmonisation of laws – Excise duties – Directive 92/83 – Alcohol and alcoholic beverages – Establishment of the duty – Establishment according to the Plato scale – Method of calculation – Article 1(1) of Directive 2020/1151 – Provision amending the applicable law and not being a purely interpretative provision
(Council Directive 92/83, Art. 3(1), as amended by Council Directive 2020/1151, Art. 1(1))
(see paragraphs 35, 36, operative part 1)
Tax provisions – Harmonisation of laws – Excise duties – Directive 92/83 – Alcohol and alcoholic beverages – Establishment of the duty – Establishment according to the Plato scale – Method of calculation – Article 1(1) of Directive 2020/1151 clarifying that method of calculation – Provision that does not apply to legal situations which have arisen and become definitive – Provision that does constitute a new element requiring the Court to provide a fresh interpretation of the method of calculating the degree Plato, prior to the entry into force of Directive 2020/1151
(Council Directive 92/83, Art. 3(1), as amended by Council Directive 2020/1151, Art. 1(1))
(see paragraphs 40, 42-44, 46, operative part 2)
See the text of the decision.