Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) in the case Kompania Piwowarska.

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, 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?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Accijns en verbruiksbelastingen

H&I: Previews


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