Source: All England Reporter
Publisher Citation: [2008] All ER (D) 156 (Jun)
Court: Court of Justice of the European Communities (Fourth Chamber)
Judge:

Judges Lenaerts (President of the Chamber), Silva de Lapuerta (Rapporteur), Juhasz, Malenovsky and von Danwitz

Judgment Dates: 12 June 2008

Catchwords

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 Case

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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