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 the one hand, and the Community judicature, on the other, requires the Court of Justice to have regard to the particular responsibilities of the national court, it implies at the same time that the national court, in the use which it makes of the possibilities offered by that article, must have regard to the particular function entrusted to the Court of Justice in this field, which is to assist in the administration of justice in the Member States and not to deliver advisory opinions on general or hypothetical questions ‘
Judges:
K Lenaerts, P
Citations:
[2008] EUECJ C-458/06, [2008] 3 CMLR 13, EU:C:2008:338
Links:
Jurisdiction:
European
Citing:
Opinion – 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. . .
Cited by:
Cited – 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 – Conditions
The . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise, Jurisdiction
Updated: 17 July 2022; Ref: scu.631160