Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages Basic information Dates Date of document: Date of publication: Date of effect: November 10, 1992 Entry into force - Date notif. Date of transposition: Deadline: December 31, 2024 See Art 28b And 32020L1151 December 31, 2030 See Art 3.1 And 32020L1151 Modified by Corrected by: Modified by: All documents based on this document: Derogated in: Modifies Affected by case Judgment of the Court (Second Chamber) of 15 October 2015. Direktor na Agentsia "Mitnitsi" v Biovet AD. Request for a preliminary ruling from the Varhoven administrativen sad. Reference for a preliminary ruling — Directive 92/83/EEC — Harmonisation of the structures of excise duties on alcohol and alcoholic beverages — Article 27(1)(d) — Exemption from the harmonised excise duty — Ethyl alcohol — Use for cleaning and disinfection of equipment and facilities used for the production of medicines. Case C-306/14. Judgment of the Court (Third Chamber) of 9 December 2010. Repertoire Culinaire Ltd v The Commissioners of Her Majesty's Revenue & Customs. Reference for a preliminary ruling: First-tier Tribunal (Tax Chamber) - United Kingdom. Directive 92/83/EEC - Harmonisation of the structures of excise duties on alcohol and alcoholic beverages - Article 20, first indent, and Article 27(1)(e) and (f) - Cooking wine, cooking port and cooking cognac. Case C-163/09. Case C-163/09: Judgment of the Court (Third Chamber) of 9 December 2010 (reference for a preliminary ruling from the First-tier Tribunal (Tax Chamber), United Kingdom) — Repertoire Culinaire Ltd v The Commissioners for Her Majesty’s Revenue and Customs (Directive 92/83/EEC — Harmonisation of the structures of excise duties on alcohol and alcoholic beverages — Article 20, first indent, and Article 27(1)(e) and (f) — Cooking wine, cooking port and cooking cognac) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 27 .1 PT F {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 20.1 Judgment of the Court (Fourth Chamber) of 17 May 2018. Dyrektor Izby Celnej w Poznaniu v Kompania Piwowarska S.A. w Poznaniu. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling — Tax provisions — Excise duties — Directive 92/83/EEC — Article 3(1) — Alcohol and alcoholic beverages — Beer — Flavoured beer — Degree Plato — Method of calculation. Case C-30/17. 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 of the Court (Eighth Chamber) of 19 April 2007. UAB Profisa v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos. Reference for a preliminary ruling: Lietuvos Vyriausiasis administracinis teismas - Lithuania. Directive 92/83/EEC - Harmonisation of structures of excise duties on alcohol and alcoholic beverages - Article 27(1)(f) - Alcohol contained in chocolate products - Exemption from the harmonised excise duty. Case C-63/06. Case C-458/06: Judgment of the Court (Fourth Chamber) of 12 June 2008 (reference for a preliminary ruling from the Regeringsrätten, Sweden) — Skatteverket v Gourmet Classic Ltd (Jurisdiction of the Court — Directive 92/83/EEC — Harmonisation of the structures of excise duties on alcohol and alcoholic beverages — Article 20, first indent — Alcohol contained in cooking wine — Exemption from the harmonised duty) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 20 {TIRE|http://publications.europa.eu/resource/authority/fd_370/TIRE} 1 Judgment of the Court (Fourth Chamber) of 12 June 2008. Skatteverket v Gourmet Classic Ltd. Reference for a preliminary ruling: Regeringsrätten - Sweden. Jurisdiction of the Court - Directive 92/83/EEC - Harmonisation of the structures of excise duties on alcohol and alcoholic beverages - Article 20, first indent - Alcohol contained in cooking wine - Exemption from the harmonised duty. Case C-458/06. 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. Order of the Court (Second Chamber) of 3 December 2014. Asprod sp. z o.o. v Dyrektor Izby Celnej w Szczecinie. Directive 92/83/EEC — Harmonisation of the structures of excise duties on alcohol and alcoholic beverages — Article 27(1)(f) — Exemption from the harmonised excise duty — Confectionary — Obligation to obtain a decision from the tax administration fixing the maximum limits for use of those products. Case C‑313/14. Case C-83/08: Judgment of the Court (Fourth Chamber) of 2 April 2009 (reference for a preliminary ruling from the Thüringer Finanzgericht, Gotha (Germany)) — Glückauf Brauerei GmbH v Hauptzollamt Erfurt (Harmonisation of the structures of excise duties — Directive 92/83/EEC — Article 4(2) — Small independent brewery which is legally and economically independent of any other brewery — Criteria of legal and economic independence — Possibility of being subject to indirect influence) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 4.2 Judgment of the Court (Fourth Chamber) of 2 April 2009. Glückauf Brauerei GmbH v Hauptzollamt Erfurt. Reference for a preliminary ruling: Thüringer Finanzgericht - Germany. Harmonisation of the structures of excise duties - Directive 92/83/EEC - Article 4(2) - Small independent brewery which is legally and economically independent of any other brewery - Criteria of legal and economic independence - Possibility of being subject to indirect influence. Case C-83/08. Judgment of the Court (Tenth Chamber) of 4 June 2015. Directeur général des douanes et droits indirects and Directeur régional des douanes et droits indirects d'Auvergne v Brasserie Bouquet SA. Request for a preliminary ruling from the Cour de cassation. Reference for a preliminary ruling — Taxation — Directive 92/83/EEC — Excise duty — Beer — Article 4 — Small independent breweries — Reduced rate of excise duty — Conditions — No operation under licence — Production in accordance with a process of a third party and authorised by it — Authorisation to use the trade marks of that third party. Case C-285/14. Judgment of the Court (Third Chamber) of 28 February 2019. UAB „Bene Factum“ v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos. Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas. Reference for a preliminary ruling — Tax provisions — Excise duty — Directive 92/83/EEC — Article 27(1)(b) — Exemptions — Definition of ‘products not for human consumption’ — Assessment criteria. Case C-567/17. Judgment of the Court (Tenth Chamber) of 13 March 2019. Criminal proceedings against B.S. Request for a preliminary ruling from the Sąd Okręgowy w Piotrkowie Trybunalskim. Reference for a preliminary ruling — Taxation — Excise duties on alcohol and alcoholic beverages — Directive 92/83/EEC — Article 2 — Definition of ‘beer’ — Beverage produced from wort obtained from a mixture containing more glucose than malt — Combined Nomenclature — Heading 2203 (beer made from malt) or 2206 (other fermented beverages). Case C-195/18. Judgment of the Court (First Chamber) of 29 June 2000. Tullihallitus v Kaupo Salumets and others. Reference for a preliminary ruling: Tampereen käräjäoikeus - Finland. Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Sixth Directive - Tax on importation - Scope - Contraband importation of ethyl alcohol. Case C-455/98. Judgment of the Court (Ninth Chamber) of 7 April 2022. Y GmbH v Hauptzollamt. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling – Common Customs Tariff – Combined Nomenclature – Classification of goods – Headings 1302, 3301 and 3302 – Extracted vanilla oleoresin – Excise duties – Directive 92/83/EEC – Exemptions – Article 27(1)(e) – Definition of ‘flavour’ – Directive 92/12/EEC – Excise Committee of the European Commission – Powers. Case C-668/20. Judgment of the Court (Seventh Chamber) of 30 April 2020. Hecta Viticol SRL v Agenţia Naţională de Administrare Fiscală (ANAF) – Direcţia Generală de Soluţionare a Contestaţiilor and Others. Request for a preliminary ruling from the Curtea de Apel Bucureşti. Reference for a preliminary ruling – Directives 92/83/EEC and 92/84/EEC – Rates of excise duty on wine and still fermented beverages other than wine and beer – Differentiated rates of excise duty – Principles of legal certainty and the protection of legitimate expectations. Case C-184/19. Judgment of the Court (Fifth Chamber) of 17 June 1999. Société critouridienne de distribution (Socridis) v Receveur principal des douanes. Reference for a preliminary ruling: Tribunal de grande instance de Foix - France. Internal taxation - Article 95 of the EC Treaty (now, after amendment, Article 90 EC) - Directives 92/83/EEC and 92/84/EEC - Different taxation of wine and beer. Case C-166/98. Case C-223/20: Request for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 28 May 2020 — B Oy article 4 paragraph 2 sentence 2 article 4 Case C-221/20: Request for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 28 May 2020 — A Oy article 4 paragraph 2 sentence 2 article 4 Case C-332/21: Request for a preliminary ruling from the Tribunalul București (Romania) lodged on 27 May 2021 — Quadrant Amroq Beverages SRL v Agenția Națională de Administrare Fiscală — Direcția Generală de Administrare a Marilor Contribuabili article 27 paragraph 2 point (d) article 27 paragraph 1 point (e) Case C-184/19: Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 26 February 2019 — Hecta Viticol SRL v Agenția Națională de Administrare Fiscală (ANAF) — Direcția Generală de Soluționare a Contestațiilor, Biroul Vamal de Interior Buzău and Direcția Generală Regională a Finanțelor Publice Galați article 7 article 11 article 15 Case C-668/20: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 8 December 2020 — Y GmbH v Hauptzollamt article 27 paragraph 1 point (e) Case C-30/17: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 20 January 2017 — Dyrektor Izby Celnej w Poznaniu v Kompania Piwowarska S.A. w Poznaniu Case C-195/18: Request for a preliminary ruling from the Sąd Okręgowy w Piotrkowie Trybunalskim (Poland) lodged on 19 March 2018 — Criminal proceedings against B.S. Case C-567/17: Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 26 September 2017 — ‘Bene Factum’ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos article 27 paragraph 1 point (b) Legal basis TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, PART THREE - POLICY OF THE COMMUNITY, TITLE I - COMMON RULES, CHAPTER 2: TAX PROVISIONS, ARTICLE 99 EuroVoc Vocabulary Less-favoured agricultural area Excise duties Approximation of laws Taxation Tax exemption Excise Internal market - Principles Beer Alcohol Ethanol Tax harmonisation Excise duty Wine