Opinion of Advocate General Bot in the case Kompania Piwowarska.

Article 3(1) and the objectives of Council Directive 92/83/EEC must be interpreted as meaning that, in the determination of the basis of assessment for flavoured beers using the Plato scale, the extract resulting from the flavourings added following the completion of fermentation should be disregarded. 

C-30/17

 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Accijns en verbruiksbelastingen

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