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 to use the trade marks of that third party
Citations:
C-285/14, [2015] EUECJ C-285/14, ECLI:EU:C:2015:353
Links:
Statutes:
Jurisdiction:
European
Customs and Excise
Updated: 30 November 2022; Ref: scu.547690