Case C-503/10: Reference for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 20 October 2010 — Evroetil AD v Direktor na Agentsia Mitnitsi
Date: 2010-10-20
Institutions: Court of Justice
Subjects: alcohol, excise duty, motor spirit, substitute fuel, tax exemption








C_2010346EN.01003502.xml










18.12.2010   


EN


Official Journal of the European Union


C 346/35





Reference for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 20 October 2010 — Evroetil AD v Direktor na Agentsia ‘Mitnitsi’
(Case C-503/10)
()
2010/C 346/62
Language of the case: Bulgarian

Referring court

Varhoven administrativen sad

Parties to the main proceedings


Applicant: Evroetil AD

Defendant: Direktor na Agentsia ‘Mitnitsi’

Questions referred







1.


Is 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 (1) to be interpreted as meaning that the definition of bioethanol refers to products such as that in question (covers products such as that in question), which has the following characteristics and qualities:






—


it is produced from biomass,










—


the production takes place by means of a special technology, which is described in the technical specifications for the production of bioethanol drafted by the appellant Evroetil AD, and which differs from the technology for the production of agricultural ethyl alcohol according to the technical specifications drafted by that producer,










—


it contains more than 98.5 % alcohol and the following substances, which render it unsuitable for consumption: higher alcohols — 714.49 to 8 311 mg/dm3; aldehyde — 238.16 to 411 mg/dm3; ester (ethyl acetate) — 1 014 to 8 929 mg/dm3,










—


it complies with the requirements of the European standard prEN 15376 for biothanol as fuel,










—


it is intended for use as fuel and is, by its addition to A95-petrol, actually used as fuel and sold at petrol stations,










—


it is not denatured in a special denaturing procedure.














2.


Is Article 2(2)(a) of Directive 2003/30 to be interpreted as meaning that the product in question can be classified as bioethanol only where it is actually used as biofuel, or is it sufficient that it is intended for use as biofuel and/or is actually suitable for use as biofuel?










3.


If, on the basis of the answers to questions 1 and 2, it is to be assumed that the product in question or a corresponding part thereof is bioethanol, under which heading of the Combined Nomenclature (CN) 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, as amended by Commission Regulation (EEC) No 2587/91 of 26 July 1991 (2), is the product in question then to be classified:






3.1


Are the provisions of Chapter 22 of the CN and specifically heading 2207 to be interpreted as meaning that they cover bioethanol?










3.2


If the answer to question 3.1 is in the affirmative, should then the classification of bioethanol and specifically the product in question take account of whether the product has been denatured (in accordance with the procedure set out in Commission Regulation (EC) No 3199/93 of 22 November 1993 on the mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise duty or in accordance with other admissible procedures) (3)?










3.3


If the answer to question 3.2 is in the affirmative, are then the provisions of the CN concerning heading 2207 to be interpreted as meaning that only denatured bioethanol is to be classified under code 2207 20 000 of the CN?










3.4


If the answer to question 3.3 is in the affirmative, are then the provisions of the CN concerning heading 2207 to be interpreted as meaning that bioethanol that has not been denatured is to be classified under code 2207 10 000 of the CN?










3.5


If the answer to question 3.1 is in the affirmative and the answer to question 3.2 is in the negative, under which of the two subheadings — 2207 10 000 or 2207 20 000 — is then the product in question to be classified?










3.6


If the answer to question 3.1 is in the negative, is bioethanol then to be classified under one of the CN codes stated in 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 (4), and under which one?














4.


If, on the basis of the answers to questions 1 and 2, it is to be assumed that the product in question or a corresponding part thereof is not bioethanol, is then the product in question, which has the characteristics and qualities stated in question 1, to be classified as ethyl alcohol within the meaning of the first indent of Article 20(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 (5)?






(1)  OJ 2003 L 123, p. 42


(2)  OJ 1992 L 328, p. 50


(3)  OJ 1993 L 288, p. 12


(4)  OJ 2003 L 283, p. 51


(5)  OJ 1992 L 316, p. 21