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Case C-30/17: Judgment of the Court (Fourth Chamber) of 17 May 2018 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Dyrektor Izby Celnej w Poznaniu v Kompania Piwowarska S.A. w Poznaniu (Reference for a preliminary ruling — Tax provisions — Excise duties — Directive 92/83/EEC — Article 3(1) — Alcohol and alcoholic beverages — Beer — Flavoured beer — Degree Plato — Method of calculation)
ECLI:EU:UNKNOWN:62017CA0030
62017CA0030
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(Case C-30/17) (*1)
Language of the case: Polish
Referring court
Parties to the main proceedings
Applicant: Dyrektor Izby Celnej w Poznaniu
Defendant: Kompania Piwowarska S.A. w Poznaniu
Operative part of the judgment
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 must be interpreted as meaning that in order to determine the basis of assessment for flavoured beers according to the Plato scale, the dry extract of the original wort must be taken into consideration but not the aromatic substances or sugar syrup added after the completion of fermentation.
* Language of the case: Polish.
(1) OJ C 161, 22.5.2017.