Official Journal of the European Union

C series

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C/2025/583

(Case T-614/24, AROCO)

(C/2025/583)

Language of the case: Czech

Referring court

Parties to the main proceedings

Applicant: AROCO, spol. s r.o.

Defendant: Generální ředitelství cel

Questions referred

1.Is it compatible with the obligation of a Member State to apply the exemption from duty set out in Article 27(1)(e) of Council Directive 92/83/EEC (1) to render an exemption for additives (ethyl alcohol-based flavours falling under CN code 330210) conditional on the flavours being demonstrably used for the preparation of foodstuffs and non-alcoholic beverages with an alcohol strength not exceeding 1.2 % vol., and not on the fact that those additives are simply intended for that purpose?

2.Is a Member State, pursuant to Article 27(1)(e) of Directive 92/83/EEC, entitled to set conditions for the application of an exemption from duty in order to ensure the correct and unambiguous application of these exemptions and to prevent tax evasion, avoidance or abuse, if those conditions mean that the exemption may be claimed only by the first person that acquired the flavours when they were removed from the duty suspension arrangement, that person him or herself having demonstrably used the flavours for the preparation of foodstuffs and non-alcoholic beverages with an alcohol strength not exceeding 1.2 % vol.?

Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (OJ 1992 L 316, p. 21).

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ELI: http://data.europa.eu/eli/C/2025/583/oj

ISSN 1977-091X (electronic edition)

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