CELEX: 62017CA0030
Language: en
Date: 2018-05-17 00:00:00
Title: Case C-30/17: Judgment of the Court (Fourth Chamber) of 17 May 2018 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Dyrektor Izby Celnej w Poznaniu v Kompania Piwowarska S.A. w Poznaniu (Reference for a preliminary ruling — Tax provisions — Excise duties — Directive 92/83/EEC — Article 3(1) — Alcohol and alcoholic beverages — Beer — Flavoured beer — Degree Plato — Method of calculation)

201806220271970292018/C 240/07302017CJC24020180709EN01ENINFO_JUDICIAL201805175622Case C-30/17: Judgment of the Court (Fourth Chamber) of 17 May 2018 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Dyrektor Izby Celnej w Poznaniu v Kompania Piwowarska S.A. w Poznaniu (Reference for a preliminary ruling — Tax provisions — Excise duties — Directive 92/83/EEC — Article 3(1) — Alcohol and alcoholic beverages — Beer — Flavoured beer — Degree Plato — Method of calculation)
 ---documentbreak--- C2402018EN520120180517EN00075262Judgment of the Court (Fourth Chamber) of 17 May 2018 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Dyrektor Izby Celnej w Poznaniu v Kompania Piwowarska S.A. w Poznaniu
   (Case C-30/17) (
         1
      )
   ‛(Reference for a preliminary ruling — Tax provisions — Excise duties — Directive 92/83/EEC — Article 3(1) — Alcohol and alcoholic beverages — Beer — Flavoured beer — Degree Plato — Method of calculation)’2018/C 240/07Language of the case: Polish
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Applicant: Dyrektor Izby Celnej w Poznaniu
   
      Defendant: Kompania Piwowarska S.A. w Poznaniu
   
      Operative part of the judgment
   
   Article 3(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 must be interpreted as meaning that in order to determine the basis of assessment for flavoured beers according to the Plato scale, the dry extract of the original wort must be taken into consideration but not the aromatic substances or sugar syrup added after the completion of fermentation.
   (
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      )	OJ C 161, 22.5.2017.