in 2019 February 28 Decision of the Court of Justice (Third Chamber). #UAB "Bene Factum" v. State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania. #Request for a preliminary ruling - Provisions of tax law - Excise duties - Directive 92/83/EEC - Article 27, paragraph 1, point b - Cases of tax exemption - Definition of "products not intended for human consumption" - Evaluation criteria. #Case C-567/17.

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Official record CELEX 62017CJ0567 from European Union at Court of Justice of the European Union. Dated 28 February 2019. Status: decided.

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1. 28 February 2019

   Decided

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• 2019 m. vasario 28 d. Teisingumo Teismo (trečioji kolegija) sprendimas.#UAB „Bene Factum“ prieš Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Prašymas priimti prejudicinį sprendimą – Mokesčių teisės nuostatos – Akcizai – Direktyva 92/83/EEB – 27 straipsnio 1 dalies b punktas – Atleidimo nuo mokesčio atvejai – Sąvoka „žmonėms vartoti neskirti produktai“ – Vertinimo kriterijai.#Byla C-567/17.

  judgment · LT · 28 February 2019

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• · CJ · Court of Justice of the European Union

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