Keywords
Summary

Keywords

1. Community law - Interpretation - Effectiveness

2. Community law - Interpretation - Multilingual texts - Divergence between the various language versions

3. Tax provisions - Harmonisation of laws - Excise duty - Directives 92/12 and 92/83 - Alcohol and alcoholic beverages - Indirect taxation for a specific purpose - Implementing rules

(Council Directives 92/12, Art. 3(2), and 92/83)

Summary

$$1. Where a provision of Community law is open to several interpretations, preference must be given to the interpretation which ensures that the provision retains its effectiveness.

( see para. 21 )

2. Where there is divergence between the various language versions of a Community text, the provision in question must be interpreted by reference to the purpose and general scheme of the rules of which it forms part.

( see para. 22 )

3. Article 3(2) of Directive 92/12 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products - which is designed to allow the Member States to establish (in addition to the minimum excise duty fixed by Directive 92/83 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages) other indirect taxes having a specific purpose, that is to say, a purpose other than a budgetary purpose - does not require Member States to comply with all rules applicable for excise duty or VAT purposes as far as determination of the tax base, calculation of the tax, and chargeability and monitoring of the tax are concerned. It is sufficient that the indirect taxes pursuing specific objectives should, on these points, accord with the general scheme of one or other of these taxation techniques as structured by the Community legislation.

( see paras 19, 27 )