CELEX: 62008CN0083
Language: en
Date: 2008-02-25 00:00:00
Title: Case C-83/08: Reference for a preliminary ruling from the Thüringer Finanzgericht (Germany), lodged on 25 February 2008 — Glückauf Brauerei GmbH v Hauptzollamt Erfurt

24.5.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 128/21
            
         Reference for a preliminary ruling from the Thüringer Finanzgericht (Germany), lodged on 25 February 2008 — Glückauf Brauerei GmbH v Hauptzollamt Erfurt
   (Case C-83/08)
   (2008/C 128/35)
   Language of the case: German
   Referring court
   Thüringer Finanzgericht
   Parties to the main proceedings
   
      Claimant: Glückauf Brauerei GmbH
   
      Defendant: Hauptzollamt Erfurt
   Question referred
   Are the criteria of legal and economic independence referred to in Article 4(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 (1) for applying the reduced duty rates to be understood, in view of the recitals to the Directive, as meaning that economic dependence between otherwise legally independent breweries is to be presumed only where the breweries concerned cannot act as competitors in the market uninfluenced by each other, or is the mere de facto possibility of influence on the business activity of the breweries sufficient for the criterion of independence to be met no longer?
   
      (1)  OJ 1992 L 316, p. 21.