C-503/10Evroetil AD v Direktor na Agentsia "Mitnitsi"

Domstolens egne nøkkelord

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.

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