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You are here: BAILII >> Databases >> Court of Justice of the European Communities (including Court of First Instance Decisions) >> UAB Profisa (Taxation) [2007] EUECJ C-63/06 (19 April 2007) URL: https://www.bailii.org/eu/cases/EUECJ/2007/C6306.html Cite as: [2007] ECR I-3239, [2007] EUECJ C-63/06, [2007] EUECJ C-63/6 |
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(Directive 92/83/EEC Harmonisation of structures of excise duties on alcohol and alcoholic beverages Article 27(1)(f) Alcohol contained in chocolate products Exemption from the harmonised excise duty)
In Case C-63/06,
REFERENCE for a preliminary ruling under Article 234 EC from the Vyriausiasis administracinis teismas (Lithuania), made by decision of 20 December 2005, received at the Court on 3 February 2006, in the proceedings
UAB Profisa
v
Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos,
composed of E. Juhász, President of the Chamber, R. Silva de Lapuerta (Rapporteur) and J. Malenovský, Judges,
Advocate General: Y. Bot,
Registrar: R. Grass,
having regard to the written procedure,
after considering the observations submitted on behalf of:
UAB Profisa, by T. Blažys, advokatas,
the Lithuanian Government, by D. Kriaučilūnas, acting as Agent,
the Portuguese Government, by L. Fernandes and Â. Seiça Neves, acting as Agents,
the Commission of the European Communities, by W. Mölls and A. Steiblytė, acting as Agents,
having decided, after hearing the Advocate General, to proceed to judgment without an Opinion,
gives the following
Legal context
The Community legislation
'Member States shall exempt the products covered by this Directive from the harmonised excise duty under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse when used directly or as a constituent of semi-finished products for the production of foodstuffs, filled or otherwise, provided that in each case the alcoholic content does not exceed 8.5 litres of pure alcohol per 100 kg of the product for chocolates, and 5 litres of pure alcohol per 100 kg of the product for other products.'
The national legislation
The dispute in the main proceedings and the question referred for a preliminary ruling
'Having regard to the differences in various language versions in the wording of Council Directive 92/83 ... is Article 27(1)(f) of that directive to be understood as imposing an obligation on Member States to exempt from excise duty ethyl alcohol imported into the customs territory of the European Communities and contained in chocolate products intended for direct use, where the alcohol content does not exceed 8.5 litres for every 100 kilograms of the chocolate products?'
The question referred for a preliminary ruling
Costs
On those grounds, the Court (Eighth Chamber) hereby rules:
Article 27(1)(f) of Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages should be understood as imposing an obligation on Member States to exempt from harmonised excise duty ethyl alcohol imported into the customs territory of the European Union and contained in chocolate products intended for direct use, where the alcohol content does not exceed 8.5 litres for every 100 kilograms of the chocolate products.
[Signatures]
* Language of the case: Lithuanian.