Comments on ECJ C-332/21: Exemption for ethyl alcohol for flavorings in non-alcoholic beverages

The Court of Justice of the EU rules that the exemption of art. 27 paragraph 1 part e EC Directive 92/83 also applies to ethyl alcohol used for the production of flavorings which in turn are used for the preparation of non-alcoholic beverages.

Source Taxlive

See also ECJ Excise Duty Case C-332/21 (Quadrant Amroq Beverages SRL) – Judgment – Excise Duty Exemption for Ethyl Alcohol intended to be used and already used