B.S. (Malt dans la composition de la biere) (Taxation - Excise duties on alcohol and alcoholic beverages - Judgment) [2019] EUECJ C-195/18 (13 March 2019)

B.S. (Malt dans la composition de la biere) (Taxation - Excise duties on alcohol and alcoholic beverages - Judgment) [2019] EUECJ C-195/18 (13 March 2019)

A product obtained from a wort with less malt than non-malt ingredients and with glucose syrup added before fermentation may be classified as 'beer made from malt' under CN heading 2203, provided its organoleptic characteristics correspond to those of beer; it is for the referring court to ascertain these characteristics.

Citation
[2019] EUECJ C-195/18
Parties
Defendant: B. S.; Prosecution: Polish tax authorities
Jurisdiction
European Union
Judgment Date
13 March 2019
Procedural Posture
Criminal Proceedings / Preliminary Ruling (reference for Interpretation of EU Law)
Outcome
Preliminary ruling issued; interpretation provided to referring court.
Legal Topics
Excise Duty, Classification of Alcoholic Beverages, Combined Nomenclature, Interpretation of Directive 92/83/eec
European Union Law Tax Law Criminal Law Excise Duty Classification of Alcoholic Beverages Combined Nomenclature Interpretation of Directive 92/83/eec

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Parties

B. S.

Defendant

Polish tax authorities

Prosecution

Procedural Posture

Criminal Proceedings / Preliminary Ruling (reference for Interpretation of EU Law)

Legal Issues

  1. 1 Whether a beverage made from a wort with less malt than non-malt ingredients and glucose syrup added before fermentation can be classified as 'beer made from malt' under CN heading 2203 for excise duty purposes.

Ratio Decidendi

A product obtained from a wort with less malt than non-malt ingredients and with glucose syrup added before fermentation may be classified as 'beer made from malt' under CN heading 2203, provided its organoleptic characteristics correspond to those of beer; it is for the referring court to ascertain these characteristics.

Court Disposition

Preliminary ruling issued; interpretation provided to referring court.

Orders

  • Article 2 of Directive 92/83/EEC must be interpreted as allowing classification of such a product as 'beer made from malt' under CN heading 2203 if its organoleptic characteristics correspond to those of beer, which is for the referring court to determine.