1. Tax provisions – Harmonisation of laws – Excise duties – Directive 92/83 – Alcohol and alcoholic beverages – Ethyl alcohol – Definition – Cooking wine and cooking port – Included
(Council Directive 92/83, Art. 20, first indent)
2. Tax provisions – Harmonisation of laws – Excise duties – Directive 92/83 – Alcohol and alcoholic beverages – Exemptions from harmonised excise duty – Cooking wine, cooking port and cooking cognac used for the production of foodstuffs
(Council Directive 92/83, Art. 27(1)(e) and (f))
3. Tax provisions – Harmonisation of laws – Excise duties – Directive 92/83 – Alcohol and alcoholic beverages – Exemptions from harmonised excise duty – Cooking wine, cooking port and cooking cognac used for the production of foodstuffs
(Council Directive 92/83, Art. 27(1))
4. Tax provisions – Harmonisation of laws – Excise duties – Directive 92/83 – Alcohol and alcoholic beverages – Exemptions from harmonised excise duty – Exemptions provided for in Article 27(1) of the directive
(Council Directive 92/83, Art. 27(1))
1. Article 20, first indent, 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 definition of ethyl alcohol in that provision applies to cooking wine and cooking port.
The fact that cooking wine and cooking port are, as such, regarded as edible preparations falling within chapter 21 of the Combined Nomenclature annexed to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 2587/91, and that they are unsuitable for consumption as beverages does not affect the fact that Article 20 of Directive 92/83 is applicable to the ethyl alcohol contained in them.
(see paras 26-27, 30, operative part 1)
2. An exemption from the harmonised excise duty for cooking wine, cooking port and cooking cognac used for the production of foodstuffs falls under Article 27(1)(f) of Directive 92/83 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages.
Such products could come within the provision in Article 27(1)(e) of Directive 92/83 only if they were used for the production of flavours for the preparation of foodstuffs and non‑alcoholic beverages.
(see paras 33-34, 36, operative part 2)
3. The uniform application of the provisions of Directive 92/83 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages requires the imposition or not of excise duty on a product and the exemption from duty of a product in a Member State, as a rule, to be recognised by all the other Member States. Any other interpretation would compromise the attainment of the objective of Directive 92/83 and would be likely to hinder the free movement of goods.
Thus, if products such as cooking wine, cooking port and cooking cognac, which have been treated as not being subject to excise duty or as being exempted from that duty under Directive 92/83 and released for consumption in the Member State of manufacture, are intended to be put on the market in another Member State, the latter must treat those products in the same way in its territory, unless there is concrete, objective and verifiable evidence that the first Member State has failed to apply the provisions of that directive correctly or that, in accordance with Article 27(1) thereof, it is justifiable to adopt measures to combat any evasion, avoidance or abuse which may arise in the field of exemptions and to ensure the correct and straightforward application of such exemptions.
(see paras 41-42, 45, operative part 3)
4. Article 27(1)(f) 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 exemption contained in that provision may not be made conditional on satisfaction of conditions laid down by national legislation, that is to say, the restriction of the persons authorised to make a claim for recovery, a four-month period for bringing such a claim and the establishment of a minimum amount of repayment, unless it is apparent from concrete, objective and verifiable evidence that those conditions are necessary to ensure the correct and straightforward application of the exemption in question and to prevent any evasion, avoidance or abuse. It is for the national court to ascertain whether that is true of the conditions laid down by that legislation.
First, the exemption of products covered by Article 27(1) of Directive 92/83 is the rule and refusal is the exception, and, second, the power granted to Member States by that provision to lay down conditions for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse cannot detract from the unconditional nature of the obligation imposed by that provision to grant exemption.
(see paras 51, 56, operative part 4)