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Case C-724/23, ATHINAÏKI ZYTHOPOIIA: Order of the Court (Ninth Chamber) of 16 July 2024 (request for a preliminary ruling from the Dioikitiko Protodikeio Thessalonikis – Greece) – ATHINAÏKI ZYTHOPOIIA AE v Anexartiti Archi Dimosion Esodon (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)

ECLI:EU:UNKNOWN:62023CB0724

62023CB0724

July 16, 2024
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Official Journal of the European Union

C series

C/2024/5053

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

Referring court

Parties to the main proceedings

Applicant: ATHINAÏKI ZYTHOPOIIA AE

Defendant: Anexartiti Archi Dimosion Esodon

Operative part of the order

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.

Date lodged: 28.11.2023.

ELI: http://data.europa.eu/eli/C/2024/5053/oj

ISSN 1977-091X (electronic edition)

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