CELEX: 62006CA0458
Language: en
Date: 2008-06-12 00:00:00
Title: Case C-458/06: Judgment of the Court (Fourth Chamber) of 12 June 2008 (reference for a preliminary ruling from the Regeringsrätten, Sweden) — Skatteverket v Gourmet Classic Ltd (Jurisdiction of the Court — Directive 92/83/EEC — Harmonisation of the structures of excise duties on alcohol and alcoholic beverages — Article 20, first indent — Alcohol contained in cooking wine — Exemption from the harmonised duty)

15.8.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 209/8
            
         Judgment of the Court (Fourth Chamber) of 12 June 2008 (reference for a preliminary ruling from the Regeringsrätten, Sweden) — Skatteverket v Gourmet Classic Ltd
   (Case C-458/06) (1)
   
   (Jurisdiction of the Court - Directive 92/83/EEC - Harmonisation of the structures of excise duties on alcohol and alcoholic beverages - Article 20, first indent - Alcohol contained in cooking wine - Exemption from the harmonised duty)
   (2008/C 209/11)
   Language of the case: Swedish
   Referring court
   Regeringsrätten
   Parties to the main proceedings
   
      Applicant: Skatteverket
   
      Defendant: Gourmet Classic Ltd
   Re:
   Reference for a preliminary ruling — Regeringsrätten — Interpretation of the first indent of Article 20 of 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) — Exemption from duty — Product based on wine, with an alcoholic content of 4.8 % per 100 kg of finished product, intended for cooking
   Operative part of the judgment
   The alcohol contained in cooking wine is, if it has an alcoholic strength exceeding 1.2 % by volume, to be classified as ethyl alcohol as referred to in the first indent of Article 20 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)  OJ C 326, 30.12.2006.