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C series
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26.8.2024
(Case C-724/23,
ATHINAÏKI ZYTHOPOIIA)
(Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court of Justice - Questions the answer to which may be clearly deduced from the Court’s existing case-law or admits of no reasonable doubt - Directive 92/83/EEC - Article 3(1) - Calculation of the amount of excise duty levied on beer - Method of calculating degrees Plato - Legislative amendment intended to clarify that method - Directive (EU) 2020/1151 - Article 1(1) - No effect of that directive on previously existing situations)
(C/2024/5053)
Language of the case: Greek
Applicant: ATHINAÏKI ZYTHOPOIIA AE
Defendant: Anexartiti Archi Dimosion Esodon
1.Article 1(1) of Council Directive (EU) 2020/1151 of 29 July 2020 amending Directive 92/83/EEC on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages
must be interpreted as not being a purely interpretative provision.
2.Article 1(1) of Directive 2020/1151
must be interpreted as not being a new element justifying the Court’s review of, or requiring the Court to review, its interpretation of the version of Article 3(1) of Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages before the entry into force of Directive 2020/1151.
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Date lodged: 28.11.2023.
ELI: http://data.europa.eu/eli/C/2024/5053/oj
ISSN 1977-091X (electronic edition)
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