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Document C2006/326/89

    Case C-458/06: Reference for a preliminary ruling from the Regeringsrätten lodged on 16 November 2006 — Skatteverket v Gourmet Classic Ltd

    IO C 326, 30.12.2006, p. 44–44 (ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)

    30.12.2006   

    EN

    Official Journal of the European Union

    C 326/44

    Reference for a preliminary ruling from the Regeringsrätten lodged on 16 November 2006 — Skatteverket v Gourmet Classic Ltd

    (Case C-458/06)

    (2006/C 326/89)

    Language of the case: Swedish

    Referring court

    Regeringsrätten

    Parties to the main proceedings

    Applicant: Skatteverket

    Defendant: Gourmet Classic Ltd

    Question referred

    Is the alcohol contained in cooking wine to be classified as ethyl alcohol as referred to in the first indent of Article 20 of Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages? (1)

    (1)  OJ L 316, 31.10.1992, p. 21.

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