CELEX: 62017CN0030
Language: en
Date: 2017-01-20 00:00:00
Title: Case C-30/17: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 20 January 2017 — Dyrektor Izby Celnej w Poznaniu v Kompania Piwowarska S.A. w Poznaniu

22.5.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 161/7
            
         Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 20 January 2017 — Dyrektor Izby Celnej w Poznaniu v Kompania Piwowarska S.A. w Poznaniu
   (Case C-30/17)
   (2017/C 161/09)
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Appellant: Dyrektor Izby Celnej w Poznaniu
   
      Respondent: Kompania Piwowarska S.A. w Poznaniu
   
      Question referred
   
   In the light of Article 3(1) and the objectives 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) in the determination of the basis of assessment for flavoured beers using the Plato scale, must the extract resulting from the flavourings added following the completion of fermentation be added to the real extract of the finished product or is the extract resulting from the added substances to be disregarded?
   
      (1)  OJ 1992 L 316, p. 21.