EN Official Journal of the European Union C 49/12

Judgment of the Court (Eighth Chamber) of 21 December 2011 (reference for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — Evroetil AD v Direktor na Agentsia ‘Mitnitsi’

(Case C-503/10) (1)

(Directive 2003/30/EC - Article 2(2)(a) - Concept of bioethanol - Product obtained from biomass, undenatured and with an ethyl alcohol content of over 98,5 % - Relevance of actual use as a biofuel - Regulation (EEC) No 2658/87 - Combined Nomenclature - Tariff classification of bioethanol for the purpose of collecting excise duties - Directive 2003/96/EC - Energy products - Directive 92/83/EEC - First indent of Article 20 and Article 27(1)(a) and (b) - Concept of ethyl alcohol - Exemption from the harmonised duty - Denaturing)

2012/C 49/19

Language of the case: Bulgarian

Referring court

Varhoven administrativen sad

Parties to the main proceedings

Applicant: Evroetil AD

Defendant: Direktor na Agentsia ‘Mitnitsi’

Re:

Reference for a preliminary hearing — Varhoven administrativen sad — interpretation of Article 2(2)(a) of Directive 2003/30/EC of the European Parliament and of the Council of 8 May 2003 on the promotion of the use of biofuels or other renewable fuels for transport (OJ 2003 L 123, p. 42), of the Combined Nomenclature (CN) of the Common Customs Tariff in 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 (OJ 1987 L 256, p. 1), as amended by Commission Regulation (EEC) No 2587/91 of 26 July 1991 (OJ 1991 L 259, p. 1), of Article 2(1) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ 2003 L 283, p. 51), and of the first indent of Article 20 of Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages (OJ 1992 L 316, p. 21) — Produit obtenu à partir de la biomasse, contenant des esters, des alcools supérieurs et des aldéhydes, ayant une teneur en alcool supérieure à 98 % et n'ayant pas fait l'objet d'une dénaturation — Notion de bioéthanol — Classement dans la sous-position 2207 20 00 (Ethyl alcohol and other spirits, denatured, of any strength) or dans la sous-position 2207 10 00 (Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % or higher), en vue de la perception de droits d'accises.

Operative part of the judgment

1. The definition of bioethanol in Article 2(2)(a) of Directive 2003/30/EC of the European Parliament and of the Council of 8 May 2003 on the promotion of the use of biofuels or other renewable fuels for transport must be interpreted as meaning that it includes a product such as that at issue in the main proceedings, which is obtained inter alia from biomass and which contains more than 98.5 % ethyl alcohol, once it is offered for sale as biofuel for transport.

2. European Union law must be interpreted as meaning that a product such as that at issue in the main proceedings, 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 Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages, even where 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.

(1) OJ C 346, 18.12.2010.