Judgment of the Court (Third Chamber) of 28 February 2019.#“Bene Factum” UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Reference for a preliminary ruling – Tax provisions – Excise duties – Directive 92/83/EEC – Article 27(1)(b) – Exemptions – Concept of “products not intended for human consumption” – Assessment criteria.#Case C-567/17.

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Official record CELEX 62017CJ0567_SUM from European Union at Court of Justice of the European Union. Dated 28 February 2019. Status: decided.

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• Arrêt de la Cour (troisième chambre) du 28 février 2019.#« Bene Factum » UAB contre Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Renvoi préjudiciel – Dispositions fiscales – Droits d’accise – Directive 92/83/CEE – Article 27, paragraphe 1, sous b) – Exonérations – Notion de “produits non destinés à la consommation humaine” – Critères d’appréciation.#Affaire C-567/17.

  judgment · FR · 28 February 2019

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