ECJ Rules on Excise Duties for Flavoured Beer: Case C-724/23 (Excise)

• ECJ rules on Excise Duties on Flavoured Beer: ATHINAÏKI ZYTHOPOIIA (Case C-724/23) (Excise)
• Court considers whether Article 1(1) of Directive 2020/1151 is interpretative
• Directive aims to guarantee uniform method for calculating ‘degrees Plato’
• Court’s interpretation of ‘degrees Plato’ differs from Directive 92/83
• Calculation of degrees Plato must exclude aromatic substances and sugar syrup added after fermentation
• Method for calculating degrees Plato is based on context and purpose of Directive 92/83
• Court ensures uniform effect of provision in all Member States
• New provision in Directive imposes different application from previous judgment

Source: curia.europa.eu

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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