- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-223/20: Request for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 28 May 2020 — B Oy
ECLI:EU:UNKNOWN:62020CN0223
62020CN0223
With us you find everything. Try it now!
I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
10.8.2020
EN
Official Journal of the European Union
C 262/18
(Case C-223/20)
(2020/C 262/23)
Language of the case: Finnish
Referring court
Parties to the main proceedings
Appellant: B Oy
Other party: Veronsaajien oikeudenvalvontayksikkö
Questions referred
1.Is Article 4 of Directive 92/83/EEC (1) to be interpreted as meaning that a Member State which applies reduced rates of excise duty to beer produced by independent small breweries pursuant to that provision must also apply the provision on the joint taxation of small breweries contained in the second sentence of Article 4(2) of that directive, or is the application of the latter provision left to the discretion of the Member State concerned?
2.Does the second sentence of Article 4(2) of Directive 92/83/EEC have direct effect?
(1) Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages (OJ 1992 L 316, p. 21).