Odbor kompatibility s právem ES
Úřad vlády ČR
I S A P
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Databáze č. 17 : Databáze judikatury
ă Odbor kompatibility s právem ES, Úřad vlády ČR - určeno pouze pro potřebu ministerstev a ostatních ústředních orgánů

Číslo (Kód CELEX):
Number (CELEX Code):		61989J0152
Název:
Title: 		JUDGMENT OF THE COURT OF 26 JUNE 1991. COMMISSION OF THE EUROPEAN COMMUNITIES V GRAND DUCHY OF LUXEMBURG. EXCISE DUTY ON BEER - EXPORT REFUND - COUNTERVAILING DUTY ON IMPORTS. CASE C-152/89.
Publikace:
Publication:		REPORTS OF CASES 1991 PAGES I-3141
Předmět (klíčová slova):
Keywords		TAXATION;
Související předpisy:
Corresponding acts:		157E095;157E096
Odkaz na souvisejicí judikáty:
Corresponding Judgements:
Plný text:
Fulltext:		Ne

Fakta:


Názor soudu a komentář:


Shrnutí (Summary of the Judgment):
1. IN THE CONTEXT OF PROCEEDINGS FOR FAILURE TO FULFIL AN OBLIGATION BROUGHT BY THE COMMISSION PURSUANT TO ARTICLE 169 OF THE TREATY, THE REASONED OPINION DEFINES THE SUBJECT-MATTER OF THE PROCEEDINGS AND IT CANNOT SUBSEQUENTLY BE EXTENDED. THE POSSIBILITY FOR THE STATE CONCERNED TO PRESENT ITS OBSERVATIONS IS AN ESSENTIAL GUARANTEE ENVISAGED BY THE TREATY, AND IS AN ESSENTIAL PROCEDURAL REQUIREMENT FOR THE PROPER CONDUCT OF THE PROCEDURE FOR A FINDING THAT A MEMBER STATE HAS FAILED TO FULFIL ITS OBLIGATIONS.

2. A SYSTEM OF TAXATION OF BEER IN WHICH EXCISE DUTY IS LEVIED NOT ON THE FINISHED PRODUCT BUT ON THE HOT WORT, REGARDLESS OF WASTAGE INCURRED IN SUBSEQUENT STAGES OF PRODUCTION AND PACKAGING, AND IN WHICH, SINCE IT IS TECHNICALLY IMPOSSIBLE TO VERIFY A POSTERIORI THE ACTUAL WASTAGE FROM HOT WORT, IMPORTED BEER IS TAXED ON THE BASIS OF THE QUANTITY OF THE FINISHED PRODUCT, TO WHICH A FLAT-RATE ADJUSTMENT IS APPLIED TO TAKE ACCOUNT OF THE PRESUMED QUANTITY OF HOT WORT USED, WHILE EXPORTED BEER GIVES RISE TO A REFUND OF EXCISE DUTY CALCULATED AT A FLAT RATE, MAY BE CONSIDERED COMPATIBLE WITH THE FIRST PARAGRAPH OF ARTICLE 95 AND ARTICLE 96 OF THE TREATY ONLY IF IT IS ESTABLISHED THAT THE SYSTEM HAS BEEN SO ARRANGED AS TO EXCLUDE ANY POSSIBILITY OF IMPORTED BEER BEING TAXED MORE HEAVILY THAN DOMESTIC BEER OR OF REFUNDS ARISING ON THE EXPORT OF BEER EXCEEDING EXCISE DUTY LEVIED ON THE PRODUCT BEFORE EXPORT. ACCORDINGLY, A MEMBER STATE WHICH, IN IMPLEMENTING SUCH A SYSTEM FOR THE TAXATION OF BEER, FOR THE PURPOSES
OF THE LEVYING OF EXCISE DUTY ON IMPORTS OF BEER AND THE REFUND OF DUTY ON EXPORTS, APPLIES A RATE OF WASTAGE INCURRED BETWEEN THE WORT AND THE FINISHED PRODUCT WHICH EXCEEDS THAT OF CERTAIN DOMESTIC BREWERIES, IS FAILING TO FULFIL ITS OBLIGATIONS UNDER ARTICLES 95 AND 96 OF THE EEC TREATY.

Plný text judikátu (Entire text of the Judgment):