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3.1.2022 |
EN |
Official Journal of the European Union |
C 2/8 |
Judgment of the Court (Seventh Chamber) of 28 October 2021 (requests for a preliminary ruling from the Korkein hallinto-oikeus — Finland) — Proceedings brought byA Oy (C-221/20), B Oy (C-223/20)
(Joined Cases C-221/20 and C-223/20) (1)
(Reference for a preliminary ruling - Taxation - Directive 92/83/EEC - Excise duty - Beer - Article 4(2) - Possibility to apply reduced rates of excise duty to beer brewed by independent small breweries - Treatment as a single independent small brewery or as two or more small breweries - Obligation to transpose)
(2022/C 2/11)
Language of the case: Finnish
Referring court
Korkein hallinto-oikeus
Parties to the main proceedings
Applicants: A Oy (C-221/20), B Oy (C-223/20)
Intervening parties: Veronsaajien oikeudenvalvontayksikkö
Operative part of the judgment
The second sentence of Article 4(2) 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 a Member State which applies the possibility, provided for in Article 4(1) thereof, of applying reduced rates of excise duty to beer brewed by independent small breweries is not, however, obliged to treat as a single independent small brewery two or more small cooperating breweries whose combined annual production does not exceed 200 000 hectolitres.