Case C‑30/17 (Piwowarska) – Opinion – Excise Duties, Flavoured beer, Degrees Plato, Method of calculation

Opinion of Advocate General BOT of 1 February 2018 in Case C-30/17 (Piwowarska)

Source: Curia

Source of preliminary questions (Dutch): Ministerie Buitenlandse Zaken

 

II. The facts in the main proceedings and the question referred for a preliminary ruling

Kompania Piwowarska in Poland produces traditional beer and flavoured beer. The question in this case is if for the calculation of the excise duties on the basis of the degrees Plato, the additionally added sugars must be taken into account or not.

According to Kompania Piwowarska the sugar added following the completion of fermentation cannot be regarded as a component of the dry wort extract and should not be included in the basis of assessment for the flavoured beer.

IV. Conclusion

In the determination of the basis of assessment for flavoured beers using the Plato scale, there is no need to take into account the extract resulting from the aromatic substance and sugar syrup added following the completion of fermentation.

 

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