18.12.2010

Official Journal of the European Union

C 346/35

Reference for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 20 October 2010 — Evroetil AD v Direktor na Agentsia ‘Mitnitsi’

(Case C-503/10)

()

2010/C 346/62

Language of the case: Bulgarian

Referring court

Parties to the main proceedings

Applicant: Evroetil AD

Defendant: Direktor na Agentsia ‘Mitnitsi’

Questions referred

— it is produced from biomass,

— the production takes place by means of a special technology, which is described in the technical specifications for the production of bioethanol drafted by the appellant Evroetil AD, and which differs from the technology for the production of agricultural ethyl alcohol according to the technical specifications drafted by that producer,

— it contains more than 98.5 % alcohol and the following substances, which render it unsuitable for consumption: higher alcohols — 714.49 to 8 311 mg/dm³; aldehyde — 238.16 to 411 mg/dm³; ester (ethyl acetate) — 1 014 to 8 929 mg/dm³,

— it complies with the requirements of the European standard prEN 15376 for biothanol as fuel,

— it is intended for use as fuel and is, by its addition to A95-petrol, actually used as fuel and sold at petrol stations,

— it is not denatured in a special denaturing procedure.

4. If, on the basis of the answers to questions 1 and 2, it is to be assumed that the product in question or a corresponding part thereof is not bioethanol, is then the product in question, which has the characteristics and qualities stated in question 1, to be classified as ethyl alcohol within the meaning of the first indent of Article 20(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?

(1) OJ 2003 L 123, p. 42

(2) OJ 1992 L 328, p. 50

(3) OJ 1993 L 288, p. 12

(4) OJ 2003 L 283, p. 51

(5) OJ 1992 L 316, p. 21