CELEX: 62014CA0306
Language: en
Date: 2015-10-15 00:00:00
Title: Case C-306/14: Judgment of the Court (Second Chamber) of 15 October 2015 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — Direktor na Agentsia ‘Mitnitsi’ v Biovet AD (Reference for a preliminary ruling — Directive 92/83/EEC — Harmonisation of the structures of excise duties on alcohol and alcoholic beverages — Article 27(1)(d) — Exemption from the harmonised excise duty — Ethyl alcohol — Use for cleaning and disinfection of equipment and facilities used for the production of medicines)

7.12.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 406/9
            
         Judgment of the Court (Second Chamber) of 15 October 2015 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — Direktor na Agentsia ‘Mitnitsi’ v Biovet AD
   (Case C-306/14) (1)
   
   ((Reference for a preliminary ruling - Directive 92/83/EEC - Harmonisation of the structures of excise duties on alcohol and alcoholic beverages - Article 27(1)(d) - Exemption from the harmonised excise duty - Ethyl alcohol - Use for cleaning and disinfection of equipment and facilities used for the production of medicines))
   (2015/C 406/09)
   Language of the case: Bulgarian
   
      Referring court
   
   Varhoven administrativen sad
   
      Parties to the main proceedings
   
   
      Applicant: Direktor na Agentsia ‘Mitnitsi’
   
      Defendant: Biovet AD
   
      Operative part of the judgment
   
   Article 27(1)(d) of Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages must be interpreted as meaning that the obligation to exempt laid down in that provision applies to ethyl alcohol used by an undertaking for cleaning or disinfecting equipment and facilities used in the production of medicines.
   
      (1)  OJ C 303, 8.9.2014.