Answer to a written question-Answer given by Mr Moscovici on behalf of the European Commission The Commission has to ensure that excise duties are applied in a correct way in the EU in order to prevent distortion of competition within the internal market. The Commission welcomes the judgment by the Court of Justice of the European Union in case Commission v Greece (Tsipouro). The Court agrees with the Commission that a reduced rate of excise duty cannot apply for tsipouro and tsikoudia, as Directive 92/83/EEC2 and Directive 92/84/EEC3 do not provide such reduced rates and as Member States are not allowed to establish, at their discretion, derogating schemes.
As regards small occasional distillers, the Court of Justice of the European Union again made it clear that a national tradition cannot in itself release Member States from their obligations under EU law. For the Commission, protecting Member States’ heritage, including by measures in favour of occasional distillers, should be achieved by means that comply with EU law and avoid discrimination against foreign products. In any event, the Commission does not share the view that small distillers will inevitably disappear as a consequence of the correct implementation of the legislation.
