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


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 – Directive 2003/96/EC – Energy products – Directive 92/83/EEC – First indent of Article 20 and Article 27(1)(a) and (b) – Concept of ethyl alcohol – Exemption from the harmonised duty – Denaturing)

C-503/10, [2011] EUECJ C-503/10
Directive 2003/30/EC 2(2)(a), Directive 92/83/EEC

European, Customs and Excise

Updated: 01 November 2021; Ref: scu.452815