Official Journal of the European Union

C 141/17

(Case C-83/08)

(Harmonisation of the structures of excise duties - Directive 92/83/EEC - Article 4(2) - Small independent brewery which is legally and economically independent of any other brewery - Criteria of legal and economic independence - Possibility of being subject to indirect influence)

2009/C 141/27

Language of the case: German

Referring court

Parties to the main proceedings

Applicant: Glückauf Brauerei GmbH

Defendant: Hauptzollamt Erfurt

Re:

Reference for a preliminary ruling — Thüringer Finanzgericht, Gotha (Germany) — Interpretation of Article 4(2) of Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages (OJ 1992 L 316, p. 21) — Classification as ‘independent small brewery’ for the purposes of application of reduced rates of duty — Criterion of ‘economic independence’ — Brewery liable, because of shareholdings and the allocation of voting rights, to be indirectly influenced by two other breweries

Operative part of the judgment

Article 4(2) 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 a situation characterised by the existence of structural links in terms of shareholdings and voting rights, and which results in a situation in which one individual, performing his duties as manager of a number of the breweries concerned, is able, independently of his actual conduct, to exercise influence over the taking of business decisions by those breweries, prevents them from being considered economically independent of each other.

(<span class="super">1</span>) OJ C 128, 24.5.2008.