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Case C-285/14: Judgment of the Court (Tenth Chamber) of 4 June 2015 (request for a preliminary ruling from the Cour de cassation (France)) — Directeur général des douanes et droits indirects, Directeur régional des douanes et droits indirects d’Auvergne v Brasserie Bouquet SA (Reference for a preliminary ruling — Taxation — Directive 92/83/EEC — Excise duty — Beer — Article 4 — Small independent breweries — Reduced rate of excise duty — Conditions — No operation under licence — Production in accordance with a process of a third party and authorised by it — Authorisation to use the trade marks of that third party)
ECLI:EU:UNKNOWN:62014CA0285
62014CA0285
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Official Journal of the European Union
C 236/18
(Case C-285/14) (<span class="super">1</span>)
((Reference for a preliminary ruling - Taxation - Directive 92/83/EEC - Excise duty - Beer - Article 4 - Small independent breweries - Reduced rate of excise duty - Conditions - No operation under licence - Production in accordance with a process of a third party and authorised by it - Authorisation to use the trade marks of that third party))
(2015/C 236/25)
Language of the case: French
Referring court
Parties to the main proceedings
Applicants: Directeur général des douanes et droits indirects, Directeur régional des douanes et droits indirects d’Auvergne
Defendant: Brasserie Bouquet SA
Operative part of the judgment
For the purpose of applying the reduced rate of excise duty on beer the condition laid down in Article 4(2) of Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages according to which a brewery must not operate under licence, is not met if the brewery concerned makes its beer in accordance with an agreement pursuant to which it is authorised to use the trade marks and production process of a third party.
*
Language of the case: French.
(1) OJ C 261, 11.8.2014.