CELEX: 62020CN0223
Language: en
Date: 2020-05-28 00:00:00
Title: Case C-223/20: Request for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 28 May 2020 — B Oy

10.8.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 262/18
            
         
      Request for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 28 May 2020 — B Oy
      (Case C-223/20)
      (2020/C 262/23)
      Language of the case: Finnish
      
         Referring court
      
      Korkein hallinto-oikeus
      
         Parties to the main proceedings
      
      
         Appellant: B Oy
      
         Other party: Veronsaajien oikeudenvalvontayksikkö
      
         Questions referred
      
      
                  1.
               
               
                  Is Article 4 of Directive 92/83/EEC (1) to be interpreted as meaning that a Member State which applies reduced rates of excise duty to beer produced by independent small breweries pursuant to that provision must also apply the provision on the joint taxation of small breweries contained in the second sentence of Article 4(2) of that directive, or is the application of the latter provision left to the discretion of the Member State concerned?
               
            
                  2.
               
               
                  Does the second sentence of Article 4(2) of Directive 92/83/EEC have direct effect?
               
            
         (1)  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).