CELEX: 62018CA0091
Language: en
Date: 2019-07-11 00:00:00
Title: Case C-91/18: Judgment of the Court (Seventh Chamber) of 11 July 2019 — European Commission v Hellenic Republic (Failure of a Member State to fulfil obligations — Excise duties on alcohol and alcoholic beverages — Article 110 TFEU — Directive 92/83/EEC — Directive 92/84/EEC — Regulation (EC) No 110/2008 — Application of a lower rate of duty to the manufacture of national products ‘tsipouro’ and ‘tsikoudia’)

9.9.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 305/14
            
         
      Judgment of the Court (Seventh Chamber) of 11 July 2019 — European Commission v Hellenic Republic
      (Case C-91/18) (1)
      
      (Failure of a Member State to fulfil obligations - Excise duties on alcohol and alcoholic beverages - Article 110 TFEU - Directive 92/83/EEC - Directive 92/84/EEC - Regulation (EC) No 110/2008 - Application of a lower rate of duty to the manufacture of national products ‘tsipouro’ and ‘tsikoudia’)
      (2019/C 305/17)
      Language of the case: Greek
      
         Parties
      
      
         Applicant: European Commission (represented by: A. Kyratsou and F. Tomat, acting as Agents)
      
         Defendant: Hellenic Republic (represented by: M. Tassopoulou and D. Tsagkaraki, acting as Agents)
      
         Operative part of the judgment
      
      The Court:
      
                  1.
               
               
                  Declares that
                  
                              —
                           
                           
                              by adopting and maintaining in force legislation which applies a rate of excise duty 50 % below the standard national rate to tsipouro and tsikoudia manufactured by ‘systematic distilleries’, the Hellenic Republic has failed to fulfil its obligations under Articles 19 and 21 in conjunction with Article 23(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, and
                           
                        
                              —
                           
                           
                              by adopting and maintaining in force legislation which applies, on conditions laid down by that legislation, a much reduced rate of excise duty to tsipouro and tsikoudia manufactured by small ‘occasional’ distillers, the Hellenic Republic has failed to fulfil its obligations under Articles 19 and 21 in conjunction with Article 22(1) of Directive 92/83 and with Article 3(1) of Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages;
                           
                        
            
                  2.
               
               
                  Orders the Hellenic Republic to pay the costs.
               
            
         (1)  OJ C 142, 23.4.2018.