CELEX: 62018CA0195
Language: en
Date: 2019-03-13 00:00:00
Title: Case C-195/18: Judgment of the Court (Tenth Chamber) of 13 March 2019 (request for a preliminary ruling from the Sąd Okręgowy w Piotrkowie Trybunalskim — Poland) — Criminal proceedings against B. S. (Reference for a preliminary ruling — Taxation — Excise duties on alcohol and alcoholic beverages — Directive 92/83/EEC — Article 2 — Definition of ‘beer’ — Beverage produced from wort obtained from a mixture containing more glucose than malt — Combined Nomenclature — Heading 2203 (beer made from malt) or 2206 (other fermented beverages))

6.5.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 155/14
            
         
      Judgment of the Court (Tenth Chamber) of 13 March 2019 (request for a preliminary ruling from the Sąd Okręgowy w Piotrkowie Trybunalskim — Poland) — Criminal proceedings against B. S.
      (Case C-195/18) (1)
      
      (Reference for a preliminary ruling - Taxation - Excise duties on alcohol and alcoholic beverages - Directive 92/83/EEC - Article 2 - Definition of ‘beer’ - Beverage produced from wort obtained from a mixture containing more glucose than malt - Combined Nomenclature - Heading 2203 (beer made from malt) or 2206 (other fermented beverages))
      (2019/C 155/18)
      Language of the case: Polish
      
         Referring court
      
      Sąd Okręgowy w Piotrkowie Trybunalskim
      
         Party to the main proceedings
      
      B. S.
      
         Other parties: Prokuratura Okręgowa w Piotrkowie Trybunalskim, Łódzki Urząd Celno-Skarbowy w Łodzi, Urząd Celno-Skarbowy w Piotrkowie Trybunalskim
      
         Operative part of the judgment
      
      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 must be interpreted as meaning that an intermediate product intended to be mixed with non-alcoholic beverages, obtained from a wort containing less malt ingredients than non-malt ingredients and to which glucose syrup is added before the fermentation process, may be classified as ‘beer made from malt’ within heading 2203 of the Combined Nomenclature 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 in the version of Commission Regulation (EEC) No 2587/91 of 26 July 1991, provided that the organoleptic characteristics of the product correspond to those of beer, which is for the referring court to ascertain.
      
         (1)  OJ C 221, 25.6.2018.