Case C‑306/14

Direktor na Agentsia ‘Mitnitsi’

v

Biovet AD

(Request for a preliminary ruling from the Varhoven administrativen sad)

‛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’

Summary — Judgment of the Court (Second Chamber), 15 October 2015

1. Questions referred for a preliminary ruling — Jurisdiction of the Court — Identification of the relevant elements of EU law — Reformulation of the questions

   (Art. 267 TFEU)

2. Tax provisions — Harmonisation of laws — Excise duties — Directive 92/83 — Alcohol and alcoholic beverages — Exemptions from harmonised excise duty — Products used in the production of medicines — Concept — Ethyl alcohol used for cleaning or disinfecting equipment and facilities used in the production of medicines — Included

   (Council Directive 92/83, Art. 27(1)(d))

1.  See the text of the decision.

   (see para. 17)

2.  Article 27(1)(d) of Directive 92/83 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.

   The wording of that provision does not make application of that exemption subject to a condition either that those products be used directly for the production of medicines or that they form part of the composition of the medicines for the production of which they are used. That exemption seeks to neutralise the effect of the harmonised excise duty on alcohol used for the production of medicines, whether that alcohol forms part of the composition of those medicines or whether it is merely necessary to their production without forming part of their composition.

   It follows therefrom that, in so far as the ethyl alcohol is used for the purpose of disinfection which is inherent in the production process for medicines, it must be regarded as being used ‘for the production of medicines’ within the meaning of Article 27(1)(d) of Directive 92/83.

   (see paras 20, 23, 26, 28, operative part)