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

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