Access to European Union law
<a href="https://eur-lex.europa.eu/content/help/eurlex-content/experimental-features.html" target="_blank">More about the experimental features corner</a>
Choose the experimental features you want to try
EUR-Lex
Access to European Union law

This document is an excerpt from the EUR-Lex website

You are here
Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Search tips
Need more search options? Use the Advanced search

Document 62020CN0221

    Case C-221/20: Request for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 28 May 2020 — A Oy

    OJ C 262, 10.8.2020, p. 17–17 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    10.8.2020   

    EN

    Official Journal of the European Union

    C 262/17

    Request for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 28 May 2020 — A Oy

    (Case C-221/20)

    (2020/C 262/22)

    Language of the case: Finnish

    Referring court

    Korkein hallinto-oikeus

    Parties to the main proceedings

    Appellant: A Oy

    Other party: Veronsaajien oikeudenvalvontayksikkö

    Questions referred

    1.

    Is Article 4 of Directive 92/83/EEC (1) to be interpreted as meaning that a Member State which applies reduced rates of excise duty to beer brewed by independent small breweries pursuant to that provision must also apply the provision on the joint taxation of small breweries contained in the second sentence of Article 4(2) of that directive, or is the application of the latter provision left to the discretion of the Member State concerned?

    2.

    Does the second sentence of Article 4(2) of Directive 92/83/EEC have direct effect?

    (1)  Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages (OJ 1992 L 316, p. 21).

    Top