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Document 62014CA0306
Case C-306/14: Judgment of the Court (Second Chamber) of 15 October 2015 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — Direktor na Agentsia ‘Mitnitsi’ v Biovet AD (Reference for a preliminary ruling — Directive 92/83/EEC — Harmonisation of the structures of excise duties on alcohol and alcoholic beverages — Article 27(1)(d) — Exemption from the harmonised excise duty — Ethyl alcohol — Use for cleaning and disinfection of equipment and facilities used for the production of medicines)
Case C-306/14: Judgment of the Court (Second Chamber) of 15 October 2015 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — Direktor na Agentsia ‘Mitnitsi’ v Biovet AD (Reference for a preliminary ruling — Directive 92/83/EEC — Harmonisation of the structures of excise duties on alcohol and alcoholic beverages — Article 27(1)(d) — Exemption from the harmonised excise duty — Ethyl alcohol — Use for cleaning and disinfection of equipment and facilities used for the production of medicines)
Case C-306/14: Judgment of the Court (Second Chamber) of 15 October 2015 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — Direktor na Agentsia ‘Mitnitsi’ v Biovet AD (Reference for a preliminary ruling — Directive 92/83/EEC — Harmonisation of the structures of excise duties on alcohol and alcoholic beverages — Article 27(1)(d) — Exemption from the harmonised excise duty — Ethyl alcohol — Use for cleaning and disinfection of equipment and facilities used for the production of medicines)
OJ C 406, 7.12.2015, p. 9–10
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 15/10/2015
- Date lodged:
- 25/06/2014
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- Bulgarian
- Type of procedure:
- Reference for a preliminary ruling, Reference for a preliminary ruling - decision unnecessary
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- Case affecting:
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- Related EU case-law document 62014CJ0306
- Instruments cited in case law:
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|
7.12.2015 |
EN |
Official Journal of the European Union |
C 406/9 |
Judgment of the Court (Second Chamber) of 15 October 2015 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — Direktor na Agentsia ‘Mitnitsi’ v Biovet AD
(Case C-306/14) (1)
((Reference for a preliminary ruling - Directive 92/83/EEC - Harmonisation of the structures of excise duties on alcohol and alcoholic beverages - Article 27(1)(d) - Exemption from the harmonised excise duty - Ethyl alcohol - Use for cleaning and disinfection of equipment and facilities used for the production of medicines))
(2015/C 406/09)
Language of the case: Bulgarian
Referring court
Varhoven administrativen sad
Parties to the main proceedings
Applicant: Direktor na Agentsia ‘Mitnitsi’
Defendant: Biovet AD
Operative part of the judgment
Article 27(1)(d) of Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages must be interpreted as meaning that the obligation to exempt laid down in that provision applies to ethyl alcohol used by an undertaking for cleaning or disinfecting equipment and facilities used in the production of medicines.
