Administration des impots v Guy Soler. [1983] EUECJ R-80/82 (5 May 1983)

Administration des impots v Guy Soler. [1983] EUECJ R-80/82 (5 May 1983)

A wine with a lees percentage much smaller than the average at first racking is considered separated from its lees under the relevant EU regulation; the national court must assess the percentage by reference to traditional production methods.

Citation
[1983] EUECJ R-80/82
Parties
Civil Party: Administration des impôts; Accused: Guy Soler
Jurisdiction
European Union
Judgment Date
05 May 1983
Procedural Posture
Preliminary Ruling / Reference From National Court (cour De Cassation, France)
Outcome
Preliminary ruling issued; question answered for national court.
Legal Topics
Common Organization of the Market in Wine, Definition of 'new Wine Still in Fermentation', Interpretation of EU Regulations
European Union Law Agricultural Law Common Organization of the Market in Wine Definition of 'new Wine Still in Fermentation' Interpretation of EU Regulations

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Parties

Administration des impôts

Civil Party

Guy Soler

Accused

Procedural Posture

Preliminary Ruling / Reference From National Court (cour De Cassation, France)

Legal Issues

  1. 1 Whether a wine containing a negligible percentage of lees may be regarded as separated from its lees within the meaning of EU wine market regulations

Ratio Decidendi

A wine with a lees percentage much smaller than the average at first racking is considered separated from its lees under the relevant EU regulation; the national court must assess the percentage by reference to traditional production methods.

Court Disposition

Preliminary ruling issued; question answered for national court.

Orders

  • A wine containing a percentage of lees much smaller than the average percentage of lees obtained when the wine is first racked may be regarded as separated from its lees within the meaning of the relevant EU regulation. It is for the national court to assess the percentage by reference to traditional production...