The Resource Case C-154/89. Commission of the European Communities v Kingdom of Belgium. (Excise duty on beer - Refunds on exports - Adjustments on imports)

Case C-154/89. Commission of the European Communities v Kingdom of Belgium. (Excise duty on beer - Refunds on exports - Adjustments on imports)

Label
Case C-154/89. Commission of the European Communities v Kingdom of Belgium. (Excise duty on beer - Refunds on exports - Adjustments on imports)
Title
Case C-154/89. Commission of the European Communities v Kingdom of Belgium. (Excise duty on beer - Refunds on exports - Adjustments on imports)
Subject
Summary
Decision of the EC Court of 26 June 1991 on Belgian system of imposing excise taxes on beers. Under this system the duty on import and the refund on export are determined by applying a rate for wastage incurred between the wort and the finished product during the brewery process. The rate exceeds the actual waste rate of certain Belgian brewery
Citation source
In: Reports of Cases. - Luxembourg. - (1993),
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • excise duty
  • customs duty
Label
Case C-154/89. Commission of the European Communities v Kingdom of Belgium. (Excise duty on beer - Refunds on exports - Adjustments on imports)
Instantiates
Publication
Abbreviated title
Rep. Cases
Label
Case C-154/89. Commission of the European Communities v Kingdom of Belgium. (Excise duty on beer - Refunds on exports - Adjustments on imports)
Publication
Abbreviated title
Rep. Cases

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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