Judgment of the Court (Seventh Chamber) of 28 October 2021.#Proceedings brought by A Oy and B Oy.#Requests for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling – Taxation – Directive 92/83/EEC – Excise duty – Beer – Article 4(2) – Possibility to apply reduced rates of excise duty to beer brewed by independent small breweries – Treatment as a single independent small brewery or as two or more small breweries – Obligation to transpose.#Joined Cases C-221/20 and C-223/20.

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

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28 October 2021

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28 October 2021 · Decided

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Official record CELEX 62020CJ0221 from European Union at Court of Justice of the European Union. Dated 28 October 2021. Status: decided.

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28 October 2021
Decided
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23 official files

A Bíróság ítélete (hetedik tanács), 2021. október 28.#által indított eljárás A Oy és B Oy.#Korkein hallinto-oikeus által benyújtott előzetes döntéshozatal iránti kérelmek.#Előzetes döntéshozatal – Adózás – 92/83/EGK irányelv – Jövedéki adó – Sör – A 4. cikk (2) bekezdése – Kedvezményes jövedékiadó‑mértékek független kisüzemi sörfőzdék által főzött sörre való alkalmazásának a lehetősége – Két vagy több kisüzemi sörfőzde egyetlen független kisüzemi sörfőzdeként való kezelése – Átültetési kötelezettség.#C-221/20 és C-223/20egyesített ügyek.

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A Bíróság ítélete (hetedik tanács), 2021. október 28.#által indított eljárás A Oy és B Oy.#Korkein hallinto-oikeus által benyújtott előzetes döntéshozatal iránti kérelmek.#Előzetes döntéshozatal – Adózás – 92/83/EGK irányelv – Jövedéki adó – Sör – A 4. cikk (2) bekezdése – Kedvezményes jövedékiadó‑mértékek független kisüzemi sörfőzdék által főzött sörre való alkalmazásának a lehetősége – Két vagy több kisüzemi sörfőzde egyetlen független kisüzemi sörfőzdeként való kezelése – Átültetési kötelezettség.#C-221/20 és C-223/20egyesített ügyek.
judgment · HU · 28 October 2021
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Hotărârea Curții (Camera a șaptea) din 28 octombrie 2021.#Proceduri inițiate de A Oy și B Oy.#Cereri de decizie preliminară formulate de Korkein hallinto-oikeus.#Trimitere preliminară – Fiscalitate – Directiva 92/83/CEE – Accize – Bere – Articolul 4 alineatul (2) – Posibilitate de a aplica accize reduse la berea produsă de mici fabrici de bere independente – Considerare a două sau mai multe fabrici de bere mici drept o mică fabrică de bere independentă separată – Obligație de transpunere.#Cauzele conexate C-221/20 și C-223/20.
judgment · RO · 28 October 2021
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Euroopa Kohtu otsus (seitsmes koda), 28.10.2021.#Menetlus, mille algatamist taotlesid A Oy ja B Oy.#Eelotsusetaotlused, mille on esitanud Korkein hallinto-oikeus.#Eelotsusetaotlus – Maksustamine – Direktiiv 92/83/EMÜ – Aktsiis – Õlu – Artikli 4 lõige 2 – Võimalus kohaldada vähendatud aktsiisimäära väikeses iseseisvas õlletehases pruulitud õllele – Kahe või enama väikese õlletehase käsitlemine ühe väikese iseseisva õlletehasena – Ülevõtmiskohustus.#Liidetud kohtuasjad C-221/20 ja C-223/20.
judgment · ET · 28 October 2021
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Sentencia del Tribunal de Justicia (Sala Séptima) de 28 de octubre de 2021.#Procedimiento incoado por A Oy y B Oy.#Peticiones de decisión prejudicial planteadas por el Korkein hallinto-oikeus.#Procedimiento prejudicial — Fiscalidad — Directiva 92/83/CEE — Impuestos especiales — Cerveza — Artículo 4, apartado 2 — Posibilidad de aplicar tipos impositivos reducidos a la cerveza elaborada por pequeñas fábricas de cerveza independientes — Consideración de dos o más pequeñas fábricas de cerveza como una única fábrica de cerveza independiente — Obligación de transposición.#Asuntos acumulados C-221/20 y C-223/20.
judgment · ES · 28 October 2021
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Domstolens dom (Syvende Afdeling) af 28. oktober 2021.#Sag anlagt af A Oy og B Oy.#Anmodninger om præjudiciel afgørelse indgivet af Korkein hallinto-oikeus.#Præjudiciel forelæggelse – skatter og afgifter – direktiv 92/83/EØF – punktafgifter – øl – artikel 4, stk. 2 – mulighed for at anvende reducerede punktafgiftssatser på øl, der er brygget af små uafhængige bryggerier – behandling af to eller flere små bryggerier som ét enkelt lille uafhængigt bryggeri – gennemførelsespligt.#Forenede sager C-221/20 og C-223/20.
judgment · DA · 28 October 2021
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Sentenza della Corte (Settima Sezione) del 28 ottobre 2021.#Causa promossa da A Oy e B Oy.#Domande di pronuncia pregiudiziale proposte dal Korkein hallinto-oikeus.#Rinvio pregiudiziale – Fiscalità – Direttiva 92/83/CEE – Accise – Birra – Articolo 4, paragrafo 2 – Possibilità di applicare aliquote ridotte di accisa alla birra prodotta dalle piccole birrerie indipendenti – Considerazione di due o più piccole birrerie come una unica piccola impresa indipendente – Obbligo di trasposizione.#Cause riunite C-221/20 e C-223/20.
judgment · IT · 28 October 2021
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Urteil des Gerichtshofs (Siebte Kammer) vom 28. Oktober 2021.#Verfahren auf Betreiben der A Oy und B Oy.#Vorabentscheidungsersuchen des Korkein hallinto-oikeus.#Vorlage zur Vorabentscheidung – Steuerrecht – Richtlinie 92/83/EWG – Verbrauchsteuern – Bier – Art. 4 Abs. 2 – Möglichkeit, auf von kleinen unabhängigen Brauereien gebrautes Bier ermäßigte Verbrauchsteuersätze anzuwenden – Behandlung zweier oder mehrerer kleiner Brauereien als eine einzige kleine unabhängige Brauerei – Umsetzungspflicht.#Verbundene Rechtssachen C-221/20 und C-223/20.
judgment · DE · 28 October 2021
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Rozsudek Soudního dvora (sedmého senátu) ze dne 28. října 2021.#Řízení zahájené A Oy a B Oy.#Žádosti o rozhodnutí o předběžné otázce podané Korkein hallinto-oikeus.#Řízení o předběžné otázce – Daně – Směrnice 92/83/EHS – Spotřební daň – Pivo – Článek 4 odst. 2 – Možnost uplatňovat snížené sazby spotřební daně u piva vystaveného malými nezávislými pivovary – Zacházení s dvěma nebo více malými pivovary jako s jediným malým nezávislým pivovarem – Povinnost provést směrnici.#Spojené věci C-221/20 a C-223/20.
judgment · CS · 28 October 2021
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Sodba Sodišča (sedmi senat) z dne 28. oktobra 2021.#Postopek na predlog A Oy in B Oy.#Predloga(i) za sprejetje predhodne odločbe, ki sta ju vložili Korkein hallinto-oikeus.#Predhodno odločanje – Obdavčenje – Direktiva 92/83/EGS – Trošarine – Pivo – Člen 4(2) – Možnost uporabe nižjih trošarinskih stopenj za pivo, ki ga varijo neodvisne male pivovarne – Obravnava dveh ali več malih pivovarn kot ene same neodvisne male pivovarne – Obveznost prenosa.#Združeni zadevi C-221/20 in C-223/20.
judgment · SL · 28 October 2021
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Acórdão do Tribunal de Justiça (Sétima Secção) de 28 de outubro de 2021.#Processos instaurados por A Oy e B Oy.#Pedidos de decisão prejudicial apresentados pelo Korkein hallinto-oikeus.#Reenvio prejudicial — Fiscalidade — Diretiva 92/83/CEE — Imposto sobre o álcool e as bebidas alcoólicas — Cerveja — Artigo 4.o, n.o 2 — Possibilidade de aplicar taxas de imposto reduzidas à cerveja produzida por pequenas fábricas de cerveja independentes — Tratamento como única fábrica de cerveja independente dado a duas ou mais pequenas fábricas de cerveja — Obrigação de transposição.#Processos apensos C-221/20 e C-223/20.
judgment · PT · 28 October 2021
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Sentenza tal-Qorti tal-Ġustizzja (Is-Seba’ Awla) tat-28 ta’ Ottubru 2021.#Kawża mressqa minn A Oy u B Oy.#Talbiet għal deċiżjoni preliminari, imressqa mill-Korkein hallinto-oikeus.#Rinviju għal deċiżjoni preliminari – Tassazzjoni – Direttiva 92/83/KEE – Dazji tas-sisa – Birra – Artikolu 4(2) – Possibbiltà li jiġu applikati dazji tas-sisa għall‑birra magħmula mill-birreriji żgħar indipendenti – Trattament ta’ żewġ birreriji żgħar jew iktar bħala birrerija żgħira waħda indipendenti – Obbligu ta’ traspożizzjoni.#Kawżi magħquda C-221/20 u C-223/20.
judgment · MT · 28 October 2021
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Tiesas spriedums (septītā palāta), 2021. gada 28. oktobris.#Tiesvedība, ko ierosināja A Oy un B Oy.#Korkein hallinto-oikeus lūgumi sniegt prejudiciālu nolēmumu.#Lūgums sniegt prejudiciālu nolēmumu – Nodokļi – Direktīva 92/83/EEK – Akcīzes nodoklis – Alus – 4. panta 2. punkts – Iespēja piemērot pazeminātas akcīzes nodokļa likmes alum, ko brūvē patstāvīgas mazās alus darītavas – Attieksme kā pret vienu mazo alus darītavu, kas ir neatkarīga no divām vai vairākām citām mazajām alus darītavām – Transponēšanas pienākums.#Apvienotās lietas C-221/20 un C-223/20.
judgment · LV · 28 October 2021
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Arrest van het Hof (Zevende kamer) van 28 oktober 2021.#Procedures ingeleid door A en B.#Verzoeken van de Korkein hallinto-oikeus om een prejudiciële beslissing.#Prejudiciële verwijzing – Fiscale bepalingen – Richtlijn 92/83/EEG – Accijns – Bier – Artikel 4, lid 2 – Mogelijkheid om verlaagde accijnstarieven toe te passen op door kleine, zelfstandige brouwerijen gebrouwen bier – Aanmerking als één enkele kleine, zelfstandige brouwerij van twee of meer kleine brouwerijen – Verplichting tot omzetting.#Gevoegde zaken C-221/20 en C-223/20.
judgment · NL · 28 October 2021
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Domstolens dom (sjunde avdelningen) av den 28 oktober 2021.#Förfarande anhängiggjort av A Oy och B Oy.#Begäran om förhandsavgörande från Korkein hallinto-oikeus.#Begäran om förhandsavgörande – Beskattning – Direktiv 92/83/EEG – Punktskatter – Öl – Artikel 4.2 – Möjlighet att tillämpa en nedsatt punktskattesats på öl som bryggs av oberoende, små bryggerier – Flera små bryggerier behandlas som ett enda oberoende, litet bryggeri – Införlivandeskyldighet.#Förenade målen C-221/20 och C-223/20.
judgment · SV · 28 October 2021
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Wyrok Trybunału (siódma izba) z dnia 28 października 2021 r.#Postępowanie zainicjowane przez A Oy i B Oy.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożone przez Korkein hallinto-oikeus.#Odesłanie prejudycjalne – Podatki – Dyrektywa 92/83/EWG – Podatki akcyzowe – Piwo – Artykuł 4 ust. 2 – Możliwość stosowania obniżonych stawek podatku akcyzowego do piwa produkowanego przez niezależne małe browary – Traktowanie dwóch lub więcej małych browarów jako jednego niezależnego małego browaru – Obowiązek transpozycji.#Sprawy połączone C-221/20 i C-223/20.
judgment · PL · 28 October 2021
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2021 m. spalio 28 d. Teisingumo Teismo (septintoji kolegija) sprendimas.#Procesą inicijavo A Oy ir B Oy.#Korkein hallinto-oikeus prašymai priimti prejudicinį sprendimą.#Prašymas priimti prejudicinį sprendimą – Apmokestinimas – Direktyva 92/83/EEB – Akcizai – Alus – 4 straipsnio 2 dalis – Galimybė taikyti sumažintus akcizo tarifus nepriklausomų mažų alaus daryklų pagamintam alui – Dviejų ar daugiau mažų alaus daryklų laikymas viena nepriklausoma maža alaus darykla – Pareiga perkelti.#Sujungtos bylos C-221/20 ir C-223/20.
judgment · LT · 28 October 2021
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Arrêt de la Cour (septième chambre) du 28 octobre 2021.#Procédures engagées parA Oy et B Oy.#Demande de décision préjudicielle, introduites par le Korkein hallinto-oikeus.#Renvoi préjudiciel – Fiscalité – Directive 92/83/CEE – Droits d’accises – Bière – Article 4, paragraphe 2 – Possibilité d’appliquer des taux d’accises réduits à la bière brassée par les petites brasseries indépendantes – Traitement comme une seule petite brasserie indépendante de deux ou plusieurs petites brasseries – Obligation de transposition.#Affaires jointes C-221/20 et C-223/20.
judgment · FR · 28 October 2021
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Unionin tuomioistuimen tuomio (seitsemäs jaosto) 28.10.2021.#Asiat, jotka ovat panneet vireille A Oy ja B Oy.#Korkeimman hallinto-oikeuden esittämä ennakkoratkaisupyynntö.#Ennakkoratkaisupyyntö – Verotus – Direktiivi 92/83/ETY – Valmistevero – Olut – 4 artiklan 2 kohta – Mahdollisuus soveltaa pienten riippumattomien panimoiden valmistamaan olueen alennettuja valmisteverojen määriä – Kahden tai useamman pienpanimon kohteleminen yhtenä ainoana pienpanimona – Täytäntöönpanovelvollisuus.#Yhdistetyt asiat C-221/20 ja C-223/20.
judgment · FI · 28 October 2021
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Rozsudok Súdneho dvora (siedma komora) z 28. októbra 2021.#Konanie začaté na návrh A Oy a B Oy.#Návrhy na začatie prejudiciálneho konania, ktoré podal Korkein hallinto-oikeus.#Návrh na začatie prejudiciálneho konania – Dane – Smernica 92/83/EHS – Spotrebné dane – Pivo – Článok 4 ods. 2 – Možnosť uplatniť znížené sadzby spotrebnej dane na pivo vyrábané nezávislými malými pivovarmi – Zaobchádzanie s dvomi alebo viacerými malými pivovarmi ako s jediným nezávislým malým pivovarom – Povinnosť prebratia.#Spojené veci C-221/20 a C-223/20.
judgment · SK · 28 October 2021
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Απόφαση του Δικαστηρίου (έβδομο τμήμα) της 28ης Οκτωβρίου 2021.#Διαδικασίες που κίνησαν οι A Oy και B Oy.#Αιτήσεις του Korkein hallinto-oikeus για την έκδοση προδικαστικής αποφάσεως.#Προδικαστική παραπομπή – Φορολογία – Οδηγία 92/83/ΕΟΚ – Ειδικοί φόροι κατανάλωσης – Μπίρα – Άρθρο 4, παράγραφος 2 – Δυνατότητα εφαρμογής μειωμένων συντελεστών ειδικού φόρου κατανάλωσης στην μπίρα που παράγεται από ανεξάρτητα μικρά ζυθοποιεία – Δυνατότητα δύο ή περισσότερα μικρά ζυθοποιεία να θεωρηθούν ως ένα και μόνο ανεξάρτητο μικρό ζυθοποιείο – Υποχρέωση μεταφοράς στην εθνική έννομη τάξη.#Συνεκδικασθείσες υποθέσεις C-221/20 και C-223/20.
judgment · EL · 28 October 2021
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Presuda Suda (sedmo vijeće) od 28. listopada 2021.#Postupak koji je pokrenuo(-la)/su pokrenuli(-e) A Oy i B Oy.#Zahtjevi za prethodnu odluku koje je uputio Korkein hallinto-oikeus.#Zahtjev za prethodnu odluku – Oporezivanje – Direktiva 92/83/EEZ – Trošarine – Pivo – Članak 4. stavak 2. – Mogućnost primjene sniženih stopa trošarina na pivo koje proizvode samostalne male pivovare – Tretiranje dviju ili više manjih pivovara kao jedne samostalne male pivovare – Obveza prenošenja.#Spojeni predmeti C-221/20 i C-223/20.
judgment · HR · 28 October 2021
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Решение на Съда (седми състав) от 28 октомври 2021 г.#Производство по иск на A Oy и B Oy.#Преюдициални запитвания, отправени от Korkein hallinto-oikeus.#Преюдициално запитване — Данъчни въпроси — Директива 92/83/ЕИО — Акцизи — Бира — Член 4, параграф 2 — Възможност за прилагане на намалени акцизни ставки за бира, произведена в независими малки пивоварни — Третиране като една независима малка пивоварна на две или повече малки пивоварни — Задължение за транспониране.#Съединени дела C-221/20 и C-223/20.
judgment · BG · 28 October 2021
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Judgment of the Court (Seventh Chamber) of 28 October 2021.#Proceedings brought by A Oy and B Oy.#Requests for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling – Taxation – Directive 92/83/EEC – Excise duty – Beer – Article 4(2) – Possibility to apply reduced rates of excise duty to beer brewed by independent small breweries – Treatment as a single independent small brewery or as two or more small breweries – Obligation to transpose.#Joined Cases C-221/20 and C-223/20.
judgment · EN · 28 October 2021
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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62020CJ0221
Open data entity: http://publications.europa.eu/resource/cellar/efad9852-37cc-11ec-8daf-01aa75ed71a1
eurlex · 62020CJ0221 · source updated 28 October 2021