I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
(2017/C 402/21)
Language of the case: Lithuanian
Appellant: ‘Bene Factum’ UAB
Other party: Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
1.Is Article 27(1)(b) of Council Directive 92/83/EEC (1) of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages to be interpreted as applying to any products not for human consumption in accordance with their basic (direct) intended use (consumption), irrespective of the fact that some individuals consume cosmetics and personal care products such as those at issue in the present case as alcoholic beverages for intoxication purposes?
2.Is the answer to the first question affected by the fact that the person who imported the products at issue from a Member State knew that the products containing denatured ethyl alcohol, manufactured on his order and supplied (sold) to final consumers in Lithuania by other persons, are consumed by certain individuals as alcoholic beverages and he therefore manufactured and labelled those products taking into account that fact, having the objective of selling as many of them as possible?
(1) OJ 1992 L 316, p. 21.