CELEX: C2007/096/25
Language: en
Date: 2007-04-28 00:00:00
Title: Case C-63/06: Judgment of the Court (Eighth Chamber) of 19 April 2007 (reference for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Republic of Lithuania) — UAB Profisa v Muitinės departamentas prie Lietuvos respublikos finansц ministerijos (Directive 92/83/EEC — Harmonisation of structures of excise duties on alcohol and alcoholic beverages — Article 27(1)(f) — Alcohol contained in chocolate products — Exemption from the harmonised excise duty)

28.4.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 96/15
            
         Judgment of the Court (Eighth Chamber) of 19 April 2007 (reference for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Republic of Lithuania) — UAB Profisa v Muitinės departamentas prie Lietuvos respublikos finansц ministerijos
   (Case C-63/06) (1)
   
   (Directive 92/83/EEC - Harmonisation of structures of excise duties on alcohol and alcoholic beverages - Article 27(1)(f) - Alcohol contained in chocolate products - Exemption from the harmonised excise duty)
   (2007/C 96/25)
   Language of the case: Lithuanian
   Referring court
   Lietuvos vyriausiasis administracinis teismas
   Parties to the main proceedings
   
      Applicant: UAB Profisa
   
      Defendant: Muitinės departamentas prie Lietuvos respublikos finansų ministerijos
   Re:
   Reference for a preliminary ruling — Lietuvos vyriausiasis administracinis teismas — Interpretation of Article 27(1)(f) of Council Directive 92/83/EEC of 19 October 1992 concerning harmonisation of the structures of excise duties on alcohol and alcoholic beverages (OJ 1992 L 316, p. 21) — Obligation to exempt alcohol contained in chocolate products being imported from third countries
   Operative part of the judgment
   Article 27(1)(f) of Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages should be understood as imposing an obligation on Member States to exempt from harmonised excise duty ethyl alcohol imported into the customs territory of the European Union and contained in chocolate products intended for direct use, where the alcohol content does not exceed 8.5 litres for every 100 kilograms of the chocolate products.
   
      (1)  OJ C 86, 8.4.2006.