Alcohol and alcoholic beverages: harmonisation of the structures of excise duties

The European Parliament adopted by 556 votes to 51, with 23 abstentions, under a special legislative procedure (Parliament’s consultation), a legislative resolution on the proposal for a Council directive amending Directive 92/83/EEC on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages.

The European Parliament approved the Commission proposal subject to an amendment to refer to the judgment of 17 May 2018 in the Kompania Piwowarska case, by which the Court of Justice ruled on the calculation of the degree Plato.

According to the amended text, all the ingredients of the beer, with the exception of those added after the completion of fermentation, shall be taken into account for the purposes of measuring the degree Plato.