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Case T-381/25, Dyrektor Izby Administracji Skarbowej w Łodzi: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 27 May 2025 – P v Dyrektor Izby Administracji Skarbowej w Łodzi
ECLI:EU:UNKNOWN:62025TN0381
62025TN0381
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Official Journal of the European Union
EN
C series
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C/2025/4469
18.8.2025
(Case T-381/25, Dyrektor Izby Administracji Skarbowej w Łodzi)
(C/2025/4469)
Language of the case: Polish
Referring court
Parties to the main proceedings
Appellant: P. sp. z o.o.
Respondent: Dyrektor Izby Administracji Skarbowej w Łodzi
Questions referred
In order to deny the application of the exemption referred to in Article 27(1)(b) of Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages …, (1) is it sufficient that the excise good in the form of ethyl alcohol denatured with propylene glycol is classified under CN code 2207 20 ?
If the answer to the first question is in the negative, is it necessary, in order to deny the application of that exemption, for the tax authorities to demonstrate that a taxpayer who manufactures excise goods that are not for human consumption is aware that those goods are used for human consumption, or is it sufficient for the authorities to demonstrate circumstances permitting the conclusion that the taxpayer should have been aware of that fact?
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(1) OJ 1992 L 316, p. 21.
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ELI: http://data.europa.eu/eli/C/2025/4469/oj
ISSN 1977-091X (electronic edition)
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