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Document 62017CN0030
Case C-30/17: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 20 January 2017 — Dyrektor Izby Celnej w Poznaniu v Kompania Piwowarska S.A. w Poznaniu
Case C-30/17: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 20 January 2017 — Dyrektor Izby Celnej w Poznaniu v Kompania Piwowarska S.A. w Poznaniu
Case C-30/17: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 20 January 2017 — Dyrektor Izby Celnej w Poznaniu v Kompania Piwowarska S.A. w Poznaniu
OJ C 161, 22.5.2017, p. 7–8
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
22.5.2017 |
EN |
Official Journal of the European Union |
C 161/7 |
Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 20 January 2017 — Dyrektor Izby Celnej w Poznaniu v Kompania Piwowarska S.A. w Poznaniu
(Case C-30/17)
(2017/C 161/09)
Language of the case: Polish
Referring court
Naczelny Sąd Administracyjny
Parties to the main proceedings
Appellant: Dyrektor Izby Celnej w Poznaniu
Respondent: Kompania Piwowarska S.A. w Poznaniu
Question referred
In the light of Article 3(1) and the objectives of Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages, (1) in the determination of the basis of assessment for flavoured beers using the Plato scale, must the extract resulting from the flavourings added following the completion of fermentation be added to the real extract of the finished product or is the extract resulting from the added substances to be disregarded?