||All England Reporter
|| All ER (D) 156 (Jun)
||Court of Justice of the European Communities (Fourth Chamber)
Judges Lenaerts (President of the Chamber), Silva de Lapuerta (Rapporteur), Juhasz, Malenovsky and von Danwitz
||12 June 2008
European community - Customs and excise - Duties - Alcohol in cooking wine - Harmonisation of structures of excise duties on alcohol and alcoholic beverages - Exemption from harmonised duty - Council Directive (EEC) 92/83, art 20, first indent.
The alcohol contained in cooking wine was, if it had an alcoholic strength exceeding 1.2% by volume, to be classified as ethyl alcohol as referred to in the first indent of art20 of Council Directive (EEC) 92-83 (on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages).
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