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Case C-458/06: Judgment of the Court (Fourth Chamber) of 12 June 2008 (reference for a preliminary ruling from the Regeringsrätten, Sweden) — Skatteverket v Gourmet Classic Ltd (Jurisdiction of the Court — Directive 92/83/EEC — Harmonisation of the structures of excise duties on alcohol and alcoholic beverages — Article 20, first indent — Alcohol contained in cooking wine — Exemption from the harmonised duty)
ECLI:EU:UNKNOWN:62006CA0458
62006CA0458
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15.8.2008
Official Journal of the European Union
C 209/8
(Case C-458/06)
(Jurisdiction of the Court - Directive 92/83/EEC - Harmonisation of the structures of excise duties on alcohol and alcoholic beverages - Article 20, first indent - Alcohol contained in cooking wine - Exemption from the harmonised duty)
(2008/C 209/11)
Language of the case: Swedish
Referring court
Parties to the main proceedings
Applicant: Skatteverket
Defendant: Gourmet Classic Ltd
Re:
Reference for a preliminary ruling — Regeringsrätten — Interpretation of the first indent of Article 20 of 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) — Exemption from duty — Product based on wine, with an alcoholic content of 4.8 % per 100 kg of finished product, intended for cooking
Operative part of the judgment
The alcohol contained in cooking wine is, if it has an alcoholic strength exceeding 1.2 % by volume, to be classified as ethyl alcohol as referred to in the first indent of Article 20 of Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages.
(<span class="super">1</span>) OJ C 326, 30.12.2006.