Judgment of the Court (Eighth Chamber) of 21 December 2011.#Evroetil AD v Direktor na Agentsia "Mitnitsi".#Reference for a preliminary ruling: Varhoven administrativen sad - Bulgaria.#Directive 2003/30/EC - Article 2(2)(a) - Concept of bioethanol - Product obtained from biomass, undenatured and with an ethyl alcohol content of over 98.5% - Relevance of actual use as a biofuel - Regulation (EEC) No 2658/87 - Combined Nomenclature - Tariff classification of bioethanol for the purpose of collecting excise duties - Directive 2003/96/EC - Energy products - Directive 92/83/EEC - First indent of Article 20 and Article 27(1)(a) and (b) - Concept of ethyl alcohol - Exemption from the harmonised duty - Denaturing.#Case C-503/10.

decidedEuropean Union· Court of Justice of the European Union· EN

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21 December 2011

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21 December 2011 · Decided

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Official record CELEX 62010CJ0503 from European Union at Court of Justice of the European Union. Dated 21 December 2011. Status: decided.

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21 December 2011
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Hotărârea Curții (camera a opta) din 21 decembrie 2011.#Evroetil AD împotriva Direktor na Agentsia "Mitnitsi".#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Varhoven administrativen sad - Bulgaria.#Directiva 2003/30/CE - Articolul 2 alineatul (2) litera (a) - Noțiunea de bioetanol - Produs obținut din biomasă, având un conținut de alcool etilic mai mare de 98,5 % și care nu a făcut obiectul unei denaturări - Pertinenţa utilizării efective drept biocombustibil - Regulamentul (CEE) nr. 2658/87 - Nomenclatura combinată - Clasificarea tarifară a bioetanolului în vederea aplicării de accize - Directiva 2003/96/CE - Produse energetice - Directiva 92/83/CEE - Articolul 20 prima liniuţă şi articolul 27 alineatul (1) literele (a) şi (b) - Noțiunea de alcool etilic - Scutire de acciza armonizată - Denaturare.#Cauza C-503/10.

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Hotărârea Curții (camera a opta) din 21 decembrie 2011.#Evroetil AD împotriva Direktor na Agentsia "Mitnitsi".#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Varhoven administrativen sad - Bulgaria.#Directiva 2003/30/CE - Articolul 2 alineatul (2) litera (a) - Noțiunea de bioetanol - Produs obținut din biomasă, având un conținut de alcool etilic mai mare de 98,5 % și care nu a făcut obiectul unei denaturări - Pertinenţa utilizării efective drept biocombustibil - Regulamentul (CEE) nr. 2658/87 - Nomenclatura combinată - Clasificarea tarifară a bioetanolului în vederea aplicării de accize - Directiva 2003/96/CE - Produse energetice - Directiva 92/83/CEE - Articolul 20 prima liniuţă şi articolul 27 alineatul (1) literele (a) şi (b) - Noțiunea de alcool etilic - Scutire de acciza armonizată - Denaturare.#Cauza C-503/10.
judgment · RO · 21 December 2011
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Presuda Suda (osmo vijeće) od 21. prosinca 2011.#Evroetil AD protiv Direktor na Agentsia "Mitnitsi".#Zahtjev za prethodnu odluku: Varhoven administrativen sad - Bugarska.#Direktiva 2003/30/EZ - Direktiva 2003/96/EZ - Direktiva 92/83/EEZ.#Predmet C-503/10.
judgment · HR · 21 December 2011
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A Bíróság (nyolcadik tanács) 2011. december 21-i ítélete.#Evroetil AD kontra Direktor na Agentsia "Mitnitsi".#Előzetes döntéshozatal iránti kérelem: Varhoven administrativen sad - Bulgária.#2003/30/EK irányelv - A 2. cikk (2) bekezdésének a) pontja - A bioetanol fogalma - Biomasszából előállított, több mint 98,5% etil-alkoholt tartalmazó, nem denaturált termék - A ténylegesen bioüzemanyagként történő felhasználás relevanciája - 2658/87/EGK rendelet - Kombinált Nómenklatúra - A bioetanol tarifális besorolása jövedéki adó kivetése céljából - 2003/96/EK irányelv - Energiatermékek - 92/83/EGK irányelv - A 20. cikk első francia bekezdése és a 27. cikk (1) bekezdésének a) és b) pontja - Az etil-alkohol fogalma - Harmonizált jövedéki adó - Denaturálás.#C-503/10. sz. ügy.
judgment · HU · 21 December 2011
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Arrêt de la Cour (huitième chambre) du 21 décembre 2011.#Evroetil AD contre Direktor na Agentsia "Mitnitsi".#Demande de décision préjudicielle: Varhoven administrativen sad - Bulgarie.#Directive 2003/30/CE - Article 2, paragraphe 2, sous a) - Notion de bioéthanol - Produit obtenu à partir de la biomasse, ayant une teneur en alcool éthylique supérieure à 98,5 % et non dénaturé - Pertinence de l’utilisation effective en tant que biocarburant - Règlement (CEE) nº 2658/87 - Nomenclature combinée - Classement tarifaire du bioéthanol en vue de la perception de droits d’accises - Directive 2003/96/CE - Produits énergétiques - Directive 92/83/CEE - Articles 20, premier tiret, et 27, paragraphe 1, sous a) et b) - Notion d’alcool éthylique - Exonération de l’accise harmonisée - Dénaturation.#Affaire C-503/10.
judgment · FR · 21 December 2011
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Rozsudek Soudního dvora (osmého senátu) ze dne 21. prosince 2011.#Evroetil AD proti Direktor na Agentsia "Mitnitsi".#Žádost o rozhodnutí o předběžné otázce: Varhoven administrativen sad - Bulharsko.#Směrnice 2003/30/ES - Článek 2 odst. 2 písm. a) - Pojem ‚bioethanol‘ - Výrobek získaný z biomasy, který má obsah ethanolu vyšší než 98,5 % a není denaturovaný - Relevance skutečného užívání jako biopaliva - Nařízení (EHS) č. 2658/87 - Kombinovaná nomenklatura - Sazební zařazení biotehanolu pro účely výběru spotřebních daní - Směrnice 2003/96/ES - Energetické produkty - Směrnice 92/83/EHS - Článek 20 první odrážka a čl. 27 odst. 1 písm. a) a b) - Pojem ‚ethanol‘ - Osvobození od harmonizované spotřební daně - Denaturace.#Věc C-503/10.
judgment · CS · 21 December 2011
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Urteil des Gerichtshofes (Achte Kammer) vom 21. Dezember 2011.#Evroetil AD gegen Direktor na Agentsia "Mitnitsi".#Ersuchen um Vorabentscheidung: Varhoven administrativen sad - Bulgarien.#Richtlinie 2003/30/EG - Art. 2 Abs. 2 Buchst. a - Begriff ‚Bioethanol‘ - Aus Biomasse gewonnenes Erzeugnis mit einem Ethylalkoholgehalt von mehr als 98,5 %, unvergällt - Relevanz der tatsächlichen Verwendung als Biokraftstoff - Verordnung (EWG) Nr. 2658/87 - Kombinierte Nomenklatur - Zolltarifliche Einreihung von Bioethanol im Hinblick auf die Erhebung von Verbrauchsteuern - Richtlinie 2003/96/EG - Energieerzeugnisse - Richtlinie 92/83/EWG - Art. 20 erster Gedankenstrich und 27 Abs. 1 Buchst. a und b - Begriff ‚Ethylalkohol‘ - Befreiung von der harmonisierten Verbrauchsteuer - Denaturierung.#Rechtssache C-503/10.
judgment · DE · 21 December 2011
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Acórdão do Tribunal de Justiça (Oitava Secção) de 21 de Dezembro de 2011.#Evroetil AD contra Direktor na Agentsia "Mitnitsi".#Pedido de decisão prejudicial: Varhoven administrativen sad - Bulgária.#Directiva 2003/30/CE - Artigo 2.º, n.º 2, alínea a) - Conceito de bioetanol - Produto obtido a partir de biomassa, com teor de álcool etílico superior a 98,5% e não desnaturado - Pertinência da utilização efectiva como biocarburante - Regulamento (CEE) n.º 2658/87 - Nomenclatura Combinada - Classificação pautal do bioetanol com vista à cobrança de impostos especiais sobre o consumo - Directiva 2003/96/CE - Produtos energéticos - Directiva 92/83/CEE - Artigos 20.º, primeiro travessão, e 27.º, n.º 1, alíneas a) e b) - Conceito de álcool etílico - Isenção de imposto especial sobre o consumo harmonizado - Desnaturação.#Processo C-503/10.
judgment · PT · 21 December 2011
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2011 m. gruodžio 21 d. Teisingumo Teismo (aštuntoji kolegija) sprendimas.#Evroetil AD prieš Direktor na Agentsia "Mitnitsi".#Prašymas priimti prejudicinį sprendimą: Varhoven administrativen sad - Bulgarija.#Direktyva 2003/30/EB - 2 straipsnio 2 dalies a punktas - Bioetanolio sąvoka - Iš biomasės pagamintas nedenatūruotas produktas, kuriame yra daugiau nei 98,5 % etilo alkoholio - Faktinio naudojimo kaip biodegalų svarba - Reglamentas (EEB) Nr. 2658/87 - Kombinuotoji nomenklatūra - Bioetanolio tarifinis klasifikavimas siekiant apmokestinti akcizais - Direktyva 2003/96/EB - Energetiniai produktai - Direktyva 92/83/EEB - 20 straipsnio pirma įtrauka ir 27 straipsnio 1 dalies a ir b punktai - Etilo alkoholio sąvoka - Atleidimas nuo suderinto akcizo - Denatūravimas.#Byla C-503/10.
judgment · LT · 21 December 2011
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Arrest van het Hof (Achtste kamer) van 21 december 2011.#Evroetil AD tegen Direktor na Agentsia "Mitnitsi".#Verzoek om een prejudiciële beslissing: Varhoven administrativen sad - Bulgarije.#Richtlijn 2003/30/EG - Artikel 2, lid 2, sub a - Begrip bio-ethanol - Product gewonnen uit biomassa, met ethylalcoholgehalte van meer dan 98 % en niet gedenatureerd - Relevantie van daadwerkelijk gebruik als biobrandstof - Verordening (EEG) nr. 2658/87 - Gecombineerde nomenclatuur - Tariefindeling van bio-ethanol ten behoeve van accijnsheffing - Richtlijn 2003/96/EG - Energieproducten - Richtlijn 92/83/EEG - Artikelen 20, eerste streepje, en 27, lid 1, sub a en b - Begrip ethylalcohol - Vrijstelling van geharmoniseerde accijns - Denaturering.#Zaak C-503/10.
judgment · NL · 21 December 2011
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Domstolens dom (åttonde avdelningen) den 21 december 2011.#Evroetil AD mot Direktor na Agentsia "Mitnitsi".#Begäran om förhandsavgörande: Varhoven administrativen sad - Bulgarien.#Direktiv 2003/30/EG - Artikel 2.2 a - Begreppet bioetanol - Produkt som är framställd av biomassa, innehåller mer än 98,5 procent etylalkohol och är odenaturerad - Betydelsen av faktisk användning som biodrivmedel - Förordning (EEG) nr 2658/87 - Kombinerade nomenklaturen - Tullklassificering av bioetanol i syfte att uppbära punktskatter - Direktiv 2003/96/EG - Energiprodukter - Direktiv 92/83/EEG - Artikel 20 första strecksatsen och artikel 27.1 a och b - Begreppet etylalkohol - Befrielse från harmoniserad punktskatt - Denaturering.#Mål C-503/10.
judgment · SV · 21 December 2011
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Domstolens Dom (Ottende Afdeling) af 21. december 2011.#Evroetil AD mod Direktor na Agentsia "Mitnitsi".#Anmodning om præjudiciel afgørelse: Varhoven administrativen sad - Bulgarien.#Direktiv 2003/30/EF - artikel 2, stk. 2, litra a) - begrebet bioethanol - produkt, der er fremstillet på grundlag af biomasse, som har et ethanolindhold på over 98,5% og ikke er denatureret - relevansen af den faktiske anvendelse som biobrændstof - forordning (EØF) nr. 2658/87 - kombineret nomenklatur - tarifering af bioethanol med henblik på opkrævning af punktafgifter - direktiv 2003/96/EF - energiprodukter - direktiv 92/83/EØF - artikel 20, første led, og artikel 27, stk. 1, litra a) og b) - begrebet ethanol - fritagelse for harmoniseret punktafgift - denaturering.#Sag C-503/10.
judgment · DA · 21 December 2011
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Wyrok Trybunału (ósma izba) z dnia 21 grudnia 2011 r.#Evroetil AD przeciwko Direktor na Agentsia "Mitnitsi".#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Varhoven administrativen sad - Bułgaria.#Dyrektywa 2000/30/WE - Artykuł 2 ust. 2 lit. a) - Pojęcie bioetanolu - Wyrób o zawartości nieskażonego alkoholu etylowego przekraczającej 98,5% uzyskany z biomasy - Znaczenie rzeczywistego wykorzystywania w charakterze biopaliwa - Rozporządzenie (EWG) nr 2658/87- Nomenklatura scalona - Klasyfikacja taryfowa bioetanolu dla potrzeb obciążenia podatkiem akcyzowym - Dyrektywa 2003/96/WE - Produkty energetyczne - Dyrektywa 92/83/EWG - Artykuł 20 tiret pierwsze i art. 27 ust. 1 lit. a) i b) - Pojęcie alkoholu etylowego - Zwolnienie od zharmonizowanego podatku akcyzowego - Skażenie.#Sprawa C-503/10.
judgment · PL · 21 December 2011
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Sentencia del Tribunal de Justicia (Sala octava) de 21 de diciembre de 2011.#Evroetil AD contra Direktor na Agentsia "Mitnitsi".#Petición de decisión prejudicial: Varhoven administrativen sad - Bulgaria.#Directiva 2003/30/CE - Artículo 2, apartado 2, letra a) - Concepto de bioetanol - Producto no desnaturalizado obtenido a partir de la biomasa que contiene más de un 98,5 % de alcohol etílico - Pertinencia del uso efectivo como biocarburante - Reglamento (CEE) nº 2658/87 - Nomenclatura Combinada - Clasificación arancelaria del bioetanol a efectos de recaudar impuestos especiales - Directiva 2003/96/CE - Productos energéticos - Directiva 92/83/CEE - Artículos 20, primer guión, y 27, apartado 1, letras a) y b) - Concepto de alcohol etílico - Exención del impuesto especial armonizado - Desnaturalización.#Asunto C-503/10.
judgment · ES · 21 December 2011
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Unionin tuomioistuimen tuomio (kahdeksas jaosto) 21 päivänä joulukuuta 2011.#Evroetil AD vastaan Direktor na Agentsia "Mitnitsi".#Ennakkoratkaisupyyntö: Varhoven administrativen sad - Bulgaria.#Direktiivi 2003/30/EY - 2 artiklan 2 kohdan a alakohta - Bioetanolin käsite - Biomassasta valmistettu tuote, joka sisältää enemmän kuin 98,5 prosenttia etyylialkoholia ja jota ei ole denaturoitu - Tosiasiallisen biopolttoaineena käytön merkitys - Asetus (ETY) N:o 2658/87 - Yhdistetty nimikkeistö - Bioetanolin tariffiluokittelu valmisteveron kantamiseksi - Direktiivi 2003/96/EY - Energiatuotteet - Direktiivi 92/83/ETY - 20 artiklan ensimmäinen luetelmakohta ja 27 artiklan 1 kohdan a ja b alakohta - Etyylialkoholin käsite - Vapautus yhdenmukaistetusta valmisteverosta - Denaturaatio.#Asia C-503/10.
judgment · FI · 21 December 2011
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Sentenza tal-Qorti tal-Ġustizzja (It-Tmien Awla) tal-21 ta' Diċembru 2011.#Evroetil AD vs Direktor na Agentsia "Mitnitsi".#Talba għal deċiżjoni preliminari: Varhoven administrativen sad - il-Bulgarija.#Direttiva 2003/30/KE - Artikolu 2(2)(a) - Kunċett ta’ bijo-etanol - Prodott miksub mill-bijomasssa, li fih iktar minn 98.5 % alkoħol etiliku u li ma huwiex żnaturat - Rilevanza tal-użu effettiv bħala bijokarburant - Regolament (KEE) Nru 2658/87 - Nomenklatura Magħquda - Klassifikazzjoni tariffarja tal-bijo-etanol għall-finijiet ta’ ġbir ta’ dazji tas-sisa - Direttiva 2003/96/KE - Prodott ta’ enerġija - Direttiva 92/83/KEE - L-ewwel inċiż tal-Artikolu 20 u Artikolu 27(1)(a)(b) - Kunċett ta’ alkoħol etiliku - Eżenzjoni mis-sisa armonizzata - Żnaturament.#Kawża C-503/10.
judgment · MT · 21 December 2011
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Tiesas spriedums (astotā palāta) 2011. gada 21.decembrī.#Evroetil AD pret Direktor na Agentsia "Mitnitsi".#Lūgums sniegt prejudiciālu nolēmumu: Varhoven administrativen sad - Bulgārija.#Direktīva 2003/30/EK - 2. panta 2. punkta a) apakšpunkts - Bioetnatola jēdziens - No biomasas iegūta produkts, kurā etilspirta daudzums pārsniedz 98,5 % un kurš ir nedenaturēts - Faktiskas izmantošanas par biodegvielu atbilstība - Regula (EEK) Nr. 2658/87 - Kombinētā nomenklatūra - Bioetanola tarifa klasifikācija akcīzes nodokļa iekasēšanas nolūkā - Direktīva 2003/96/EK - Energoprodukti - Direktīva 92/83/EEK - 20. panta pirmais ievilkums un 27. panta 1. punkta a) un b) apakšpunkts - Etilspirta jēdziens - Atbrīvojums no saskaņota akcīzes nodokļa - Sagrozīšana.#Lieta C-503/10.
judgment · LV · 21 December 2011
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Sodba Sodišča (osmi senat) z dne 21. decembra 2011.#Evroetil AD proti Direktor na Agentsia "Mitnitsi".#Predlog za sprejetje predhodne odločbe: Varhoven administrativen sad - Bolgarija.#Direktiva 2003/30/ES - Člen 2(2)(a) - Pojem ,bioetanol‘ - Proizvod, izdelan iz biomase, z vsebnostjo etilnega alkohola več kot 98,5 %, ki ni bil denaturiran - Upoštevnost dejanske uporabe kot biogorivo - Uredba (EGS) št. 2658/87 - Kombinirana nomenklatura - Tarifna uvrstitev bioetanola za namene pobiranja trošarin - Direktiva 2003/96/ES - Energenti - Direktiva 92/83/EGS - Člena 20, prva alinea, in 27(1) (a) in (b) - Pojem ,etilni alkohol‘ - Oprostitev plačila usklajene trošarine - Denaturacija.#Zadeva C-503/10.
judgment · SL · 21 December 2011
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Απόφαση του Δικαστηρίου (όγδοο τμήμα) της 21ης Δεκεμβρίου 2011.#Evroetil AD κατά Direktor na Agentsia "Mitnitsi".#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Varhoven administrativen sad - Βουλγαρία.#Οδηγία 2003/30/ΕΚ - Άρθρο 2, παράγραφος 2, στοιχείο α΄ - Έννοια του όρου "βιοαιθανόλη" - Προϊόν παραγόμενο από βιομάζα, με περιεκτικότητα σε αιθυλική αλκοόλη μεγαλύτερη από 98,5 %, μη μετουσιωμένο - Σημασία του ζητήματος αν το προϊόν χρησιμοποιείται πράγματι ως βιοκαύσιμο - Κανονισμός (ΕΟΚ) 2658/87 - Συνδυασμένη Ονοματολογία - Δασμολογική κατάταξη της βιοαιθανόλης ενόψει της επιβολής ειδικών φόρων κατανάλωσης - Οδηγία 2003/96/ΕΚ - Ενεργειακά προϊόντα - Οδηγία 92/83/ΕΟΚ - Άρθρα 20, πρώτη περίπτωση, και 27, παράγραφος 1, στοιχεία α΄ και β΄ - Έννοια του όρου "αιθυλική αλκοόλη" - Απαλλαγή από τον εναρμονισμένο ειδικό φόρο κατανάλωσης - Μετουσίωση.#Υπόθεση C-503/10.
judgment · EL · 21 December 2011
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Euroopa Kohtu otsus (kaheksas koda), 21. detsember 2011.#Evroetil AD versus Direktor na Agentsia "Mitnitsi".#Eelotsusetaotlus: Varhoven administrativen sad - Bulgaaria.#Direktiiv 2003/30/EÜ - Artikli 2 lõike 2 punkt a - Bioetanooli mõiste - Biomassist toodetud denatureerimata toode etüülalkoholisisaldusega üle 98,5% mahust - Tegelikult biokütusena kasutamise tähtsus - Määrus (EMÜ) nr 2658/87 - Kombineeritud nomenklatuur - Bioetanooli klassifitseerimine aktsiisi sissenõudmise eesmärgil - Direktiiv 2003/96/EÜ - Energiatooted - Direktiiv 92/83/EMÜ - Artikli 20 esimene taane ja artikli 27 lõike 1 punktid a ja b - Etüülalkoholi mõiste - Maksuvabastus ühtlustatud aktsiisist - Denatureerimine.#Kohtuasi C-503/10.
judgment · ET · 21 December 2011
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Rozsudok Súdneho dvora (ôsma komora) z 21. decembra 2011.#Evroetil AD proti Direktor na Agentsia "Mitnitsi".#Návrh na začatie prejudiciálneho konania: Varhoven administrativen sad - Bulharsko.#Smernica 2003/30/ES - Článok 2 ods. 2 písm. a) - Pojem bioetanol - Výrobok získaný z biomasy, ktorý obsahuje viac než 98,5 % etylalkoholu a je nedenaturovaný - Relevantnosť skutočného používania ako biopaliva - Nariadenie (EHS) č. 2658/87 - Kombinovaná nomenklatúra - Colné zaradenie bioetanolu na účely vyberania spotrebných daní - Smernica 2003/96/ES - Energetické výrobky - Smernica 92/83/EHS - Článok 20 prvá zarážka a článok 27 ods. 1 písm. a) a b) - Pojem etylalkohol - Oslobodenie od zosúladenej spotrebnej dane - Denaturácia.#Vec C-503/10.
judgment · SK · 21 December 2011
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Решение на Съда (осми състав) от 21 декември 2011 г.#Евроетил АД срещу Директор на Агенция "Митници".#Искане за преюдициално заключение: Върховен административен съд - България.#Директива 2003/30/ЕО - Член 2, параграф 2, буква а) - Понятие за биоетанол - Продукт, произведен от биомаса, съдържащ етилов алкохол, който има алкохолно съдържание над 98,5 % и не е денатуриран - Значение на действителното използване като биогориво - Регламент (ЕИО) № 2658/87 - Комбинирана номенклатура - Тарифно класиране на биоетанола с оглед на събирането на акциз - Директива 2003/96/ЕО - Енергийни продукти - Директива 92/83/ЕИО - Член 20, първо тире и член 27, параграф 1, букви а) и б) - Понятие за етилов алкохол - Освобождаване от облагане с хармонизирания акциз - Денатуриране.#Дело C-503/10.
judgment · BG · 21 December 2011
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Sentenza della Corte (Ottava Sezione) del 21 dicembre 2011.#Evroetil AD contro Direktor na Agentsia "Mitnitsi".#Domanda di pronuncia pregiudiziale: Varhoven administrativen sad - Bulgaria.#Direttiva 2003/30/CE - Art. 2, n. 2, lett. a) - Nozione di bioetanolo - Prodotto ricavato dalla biomassa, avente un tenore in alcole etilico superiore al 98,5% e non denaturato - Rilevanza dell’utilizzo effettivo come biocarburante - Regolamento (CEE) n. 2658/87 - Nomenclatura combinata - Classificazione doganale del bioetanolo ai fini della riscossione di accise - Direttiva 2003/96/CE - Prodotti energetici - Direttiva 92/83/CEE - Artt. 20, primo trattino, e 27, n. 1, lett. a) e b) - Nozione di alcole etilico - Esenzione dall’accisa armonizzata - Denaturazione.#Causa C-503/10.
judgment · IT · 21 December 2011
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Judgment of the Court (Eighth Chamber) of 21 December 2011.#Evroetil AD v Direktor na Agentsia "Mitnitsi".#Reference for a preliminary ruling: Varhoven administrativen sad - Bulgaria.#Directive 2003/30/EC - Article 2(2)(a) - Concept of bioethanol - Product obtained from biomass, undenatured and with an ethyl alcohol content of over 98.5% - Relevance of actual use as a biofuel - Regulation (EEC) No 2658/87 - Combined Nomenclature - Tariff classification of bioethanol for the purpose of collecting excise duties - Directive 2003/96/EC - Energy products - Directive 92/83/EEC - First indent of Article 20 and Article 27(1)(a) and (b) - Concept of ethyl alcohol - Exemption from the harmonised duty - Denaturing.#Case C-503/10.
judgment · EN · 21 December 2011
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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62010CJ0503
Open data entity: http://publications.europa.eu/resource/cellar/b6e747d7-df42-4888-a067-db1a5467f8b7
eurlex · 62010CJ0503 · source updated 21 December 2011