Search Results for: Directive 92/83/EEC

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Directeur general des douanes et droits indirects v Brasserie Bouquet: ECJ 4 Jun 2015

ECJ Judgment – Reference for a preliminary ruling – Taxation – Directive 92/83/EEC – Excise duty – Beer – Article 4 – Small independent breweries – Reduced rate of excise duty – Conditions – No operation under licence – Production in accordance with a process of a third party and authorised by it – Authorisation … Continue reading Directeur general des douanes et droits indirects v Brasserie Bouquet: ECJ 4 Jun 2015

GFT Retail Uk Ltd v Revenue and Customs: FTTTx 1 Aug 2012

EXCISE DUTY – ‘Spirit gels’ with significant alcohol content imported into UK from Sweden – Whether chargeable to excise duty – Yes – Whether exempt from excise duty under Article 27 of Directive 92/83/EEC – No – Appeal dismissed Citations: [2012] UKFTT 481 (TC) Links: Bailii Jurisdiction: England and Wales Customs and Excise Updated: 10 … Continue reading GFT Retail Uk Ltd v Revenue and Customs: FTTTx 1 Aug 2012

Repertoire Culinaire Ltd v Revenue and Customs: FTTTx 24 Apr 2009

FTTTx EXCISE DUTIES – Cooking wine and cooking cognac – whether subject to excise duty as ethyl alcohol – whether exempt from excise duty under art. 27.1 of Directive 92/83/EEC – whether s.4FA 1995 adequately implements art. 27.1(f) of the Directive – whether a reference should be made to the Court of Justice – Skatterverket … Continue reading Repertoire Culinaire Ltd v Revenue and Customs: FTTTx 24 Apr 2009

Skatteverket v Gourmet Classic Ltd: ECJ 12 Jun 2008

Jurisdiction of the Court Directive 92/83/EEC Harmonisation of the structures of excise duties on alcohol and alcoholic beverages Article 20, first indent Alcohol contained in cooking wine Exemption from the harmonised duty‘While the spirit of cooperation which must prevail in the exercise of the functions assigned by Article 234 EC to the national courts, on … Continue reading Skatteverket v Gourmet Classic Ltd: ECJ 12 Jun 2008

Skatteverket v Gourmet Classic Ltd: ECJ 3 Apr 2008

Europa (Taxation) (Opinion) Directive 92/83/EEC Excise duty Alcohol Cooking wine Article 234 EC Absence of a dispute Jurisdiction of the Court. Judges: Yves Bot AG Citations: C-458/06, [2008] EUECJ C-458/06 – O Links: Bailii Jurisdiction: European Cited by: Opinion – Skatteverket v Gourmet Classic Ltd ECJ 12-Jun-2008 Jurisdiction of the Court Directive 92/83/EEC Harmonisation of … Continue reading Skatteverket v Gourmet Classic Ltd: ECJ 3 Apr 2008

Direktor na Agentsia ‘Mitnitsi’ v Biovet: ECJ 15 Oct 2015

ECJ Judgment – 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) C-306/14, [2015] … Continue reading Direktor na Agentsia ‘Mitnitsi’ v Biovet: ECJ 15 Oct 2015

Commission v Hungary: ECJ 10 Apr 2014

ECJ Failure to fulfill obligations – Excise duties on alcohol and alcoholic beverages – Directive 92/83/EEC – Determination of rate of duty – Production on ethyl alcohol in a distillery subject to an excise – 0 – Exemption from excise duty for the production of ethyl alcohol by private persons A. Borg Barthet, P C-115/13, … Continue reading Commission v Hungary: ECJ 10 Apr 2014

Evroetil v Direktor na Agentsia ‘Mitnitsi’: ECJ 21 Dec 2011

evroetilECJ2012 ECJ Directive 2003/30/EC – Article 2(2)(a) – Concept of bioethanol – Product obtained from biomass, undenatured and with an ethyl alcohol content of over 98.5% – Relevance of actual use as a biofuel – Regulation (EEC) No 2658/87 – Combined Nomenclature – Tariff classification of bioethanol for the purpose of collecting excise duties – … Continue reading Evroetil v Direktor na Agentsia ‘Mitnitsi’: ECJ 21 Dec 2011

Wightman and Others v Secretary of State for Exiting the European Union: ECJ 10 Dec 2018

Art 50 Notice withrawable unilaterally Reference for a preliminary ruling – Article 50 TEU – Notification by a Member State of its intention to withdraw from the European Union – Consequences of the notification – Right of unilateral revocation of the notification – ConditionsThe Court Ruled: ‘Article 50 TEU must be interpreted as meaning that, … Continue reading Wightman and Others v Secretary of State for Exiting the European Union: ECJ 10 Dec 2018