CELEX: 62014CA0285
Language: en
Date: 2015-06-04 00:00:00
Title: Case C-285/14: Judgment of the Court (Tenth Chamber) of 4 June 2015 (request for a preliminary ruling from the Cour de cassation (France)) — Directeur général des douanes et droits indirects, Directeur régional des douanes et droits indirects d’Auvergne v Brasserie Bouquet SA (Reference for a preliminary ruling — Taxation — Directive 92/83/EEC — Excise duty — Beer — Article 4 — Small independent breweries — Reduced rate of excise duty — Conditions — No operation under licence — Production in accordance with a process of a third party and authorised by it — Authorisation to use the trade marks of that third party)

20.7.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 236/18
            
         Judgment of the Court (Tenth Chamber) of 4 June 2015 (request for a preliminary ruling from the Cour de cassation (France)) — Directeur général des douanes et droits indirects, Directeur régional des douanes et droits indirects d’Auvergne v Brasserie Bouquet SA
   (Case C-285/14) (1)
   
   ((Reference for a preliminary ruling - Taxation - Directive 92/83/EEC - Excise duty - Beer - Article 4 - Small independent breweries - Reduced rate of excise duty - Conditions - No operation under licence - Production in accordance with a process of a third party and authorised by it - Authorisation to use the trade marks of that third party))
   (2015/C 236/25)
   Language of the case: French
   
      Referring court
   
   Cour de cassation
   
      Parties to the main proceedings
   
   
      Applicants: Directeur général des douanes et droits indirects, Directeur régional des douanes et droits indirects d’Auvergne
   
      Defendant: Brasserie Bouquet SA
   
      Operative part of the judgment
   
   For the purpose of applying the reduced rate of excise duty on beer the condition laid down in Article 4(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 according to which a brewery must not operate under licence, is not met if the brewery concerned makes its beer in accordance with an agreement pursuant to which it is authorised to use the trade marks and production process of a third party.
   
      (1)  OJ C 261, 11.8.2014.