Court of Justice of the European Communities (including Court of First Instance Decisions)

You are here: BAILII >> Databases >> Court of Justice of the European Communities (including Court of First Instance Decisions) >> Administration des impots v Guy Soler. [1983] EUECJ R-80/82 (5 May 1983)
URL: http://www.bailii.org/eu/cases/EUECJ/1983/R8082.html
Cite as: [1983] EUECJ R-80/82

[New search] [Help]

IMPORTANT LEGAL NOTICE - The source of this judgment is the web site of the Court of Justice of the European Communities. The information in this database has been provided free of charge and is subject to a Court of Justice of the European Communities disclaimer and a copyright notice. This electronic version is not authentic and is subject to amendment.

61982J0080
Judgment of the Court (Third Chamber) of 5 May 1983.
Administration des impôts v Guy Soler.
Reference for a preliminary ruling: Cour de cassation - France.
New wine still in fermentation - Definition.
Case 80/82.
European Court reports 1983 Page 01413

AGRICULTURE - COMMON ORGANIZATION OF MARKETS - WINE - WINE SEPARATED FROM ITS LEES - CONCEPT
( REGULATION ( EEC ) NO 816/70 OF THE COUNCIL , ANNEX II , PARAGRAPH 8 , REPLACED BY REGULATION ( EEC ) NO 337/79 , ANNEX II , PARAGRAPH 9 )

A WINE CONTAINING A PERCENTAGE OF LEES WHICH IS MUCH SMALLER THAN THE AVERAGE PERCENTAGE OF LEES OBTAINED WHEN THE WINE IS FIRST RACKED MAY BE REGARDED AS SEPARATED FROM ITS LEES WITHIN THE MEANING OF PARAGRAPH 8 OF ANNEX II TO REGULATION NO 816/70 ON THE COMMON ORGANIZATION OF THE MARKET IN WINE . IT IS FOR THE NATIONAL COURT TO ASSESS THE PERCENTAGE IN QUESTION BY REFERENCE TO THE TRADITIONAL METHODS OF PRODUCTION OF THE WINE CONCERNED .

IN CASE 80/82
REFERENCE TO THE COURT UNDER ARTICLE 177 OF THE EEC TREATY BY THE COUR DE CASSATION ( COURT OF CASSATION ), PARIS , FOR A PRELIMINARY RULING IN THE ACTION PENDING BEFORE THAT COURT BETWEEN
ADMINISTRATION DES IMPOTS ( REVENUE ADMINISTRATION ), CIVIL PARTY ,
AND
GUY SOLER

ON THE INTERPRETATION OF THE TERM ' ' NEW WINE STILL IN FERMENTATION ' ' IN ANNEX II TO REGULATION ( EEC ) NO 816/70 OF THE COUNCIL OF 28 APRIL 1970 LAYING DOWN ADDITIONAL PROVISIONS FOR THE COMMON ORGANIZATION OF THE MARKET IN WINE ( OFFICIAL JOURNAL , ENGLISH SPECIAL EDITION 1970 ( I ), P . 234 ),

1 BY JUDGMENT OF 4 JANUARY 1982 , WHICH WAS RECEIVED AT THE COURT ON 1 MARCH 1982 , THE FRENCH COUR DE CASSATION ( COURT OF CASSATION ) REFERRED TO THE COURT OF JUSTICE FOR A PRELIMINARY RULING UNDER ARTICLE 177 OF THE EEC TREATY A QUESTION CONCERNING THE INTERPRETATION OF THE EXPRESSION ' ' NEW WINE STILL IN FERMENTATION ' ' AS DEFINED IN PARAGRAPH 8 OF ANNEX II TO REGULATION ( EEC ) NO 816/70 OF THE COUNCIL OF 28 APRIL 1970 LAYING DOWN ADDITIONAL PROVISIONS FOR THE COMMON ORGANIZATION OF THE MARKET IN WINE ( OFFICIAL JOURNAL , ENGLISH SPECIAL EDITION 1970 ( I ), P . 234 ) WHICH HAS SINCE BEEN REPLACED BY PARAGRAPH 9 OF ANNEX II TO COUNCIL REGULATION ( EEC ) NO 337/79 OF 5 FEBRUARY 1979 ON THE COMMON ORGANIZATION OF THE MARKET IN WINE ( OFFICIAL JOURNAL 1979 , L 54 , P . 1 ).

2 THAT QUESTION WAS RAISED IN CRIMINAL PROCEEDINGS INITIATED FOR POSSESSION FOR THE PURPOSE OF SALE AS WINE OF A PRODUCT DISPLAYING THE FEATURES OF A ' ' NEW WINE STILL IN FERMENTATION ' ' . BY VIRTUE OF ARTICLE 27 ( 2 ) OF REGULATION NO 816/70 ( REPLACED BY ARTICLE 48 ( 2 ) OF REGULATION NO 337/79 ) ' ' NEW WINE STILL IN FERMENTATION ' ' IS NOT INCLUDED AMONGST THE PRODUCTS WHICH MAY BE OFFERED OR DISPOSED OF FOR DIRECT HUMAN CONSUMPTION WITHIN THE COMMUNITY .

3 ACCORDING TO BOTH REGULATION NO 816/70 OF THE COUNCIL AND REGULATION NO 337/79 , ' ' NEW WINE STILL IN FERMENTATION ' ' IS A WINE ' ' IN WHICH ALCOHOLIC FERMENTATION IS NOT YET COMPLETE AND WHICH IS NOT YET SEPARATED FROM ITS LEES ' ' . IN THE OPINION OF THE COUR DE CASSATION , THE SOLE QUESTION TO BE RESOLVED IS WHETHER THE WINE IN QUESTION MAY BE REGARDED AS ' ' SEPARATED FROM ITS LEES ' ' .

4 SEEKING AN INTERPRETATION OF THAT DEFINITION , THE COUR DE CASSATION HAS REQUESTED THE COURT OF JUSTICE TO GIVE A PRELIMINARY RULING ON THE QUESTION ' ' WHETHER THE NATIONAL COURT IS EMPOWERED TO REGARD AS SEPARATED FROM ITS LEES A WINE WHICH CONTAINS A PERCENTAGE OF LEES OF BETWEEN 0.35% AND 0.40% ON THE GROUND THAT ACCORDING TO EXPERT EVIDENCE SUCH A PERCENTAGE IS NEGLIGIBLE . ' '
5 THAT QUESTION SEEKS IN SUBSTANCE TO ASCERTAIN WHETHER A WINE CONTAINING A NEGLIGIBLE PERCENTAGE OF LEES MAY BE REGARDED AS SEPARATED FROM ITS LEES WITHIN THE MEANING OF PARAGRAPH 8 OF ANNEX II TO REGULATION NO 816/80 ( REPLACED BY PARAGRAPH 9 OF ANNEX II TO REGULATION NO 337/79 ) ON THE COMMON ORGANIZATION OF THE MARKET IN WINE .

6 IT IS CLEAR FROM THE OBSERVATIONS SUBMITTED TO THE COURT BY THE FRENCH GOVERNMENT , BY THE COMMISSION AND BY THE ACCUSED IN THE MAIN PROCEEDINGS THAT THE QUANTITY OF LEES WHICH REMAINS IN THE WINE FOLLOWING ' ' SEPARATION ' ' DEPENDS ON SEVERAL FACTORS AND CANNOT BE DETERMINED IN AN ABSTRACT MANNER . THUS THE PERCENTAGE OF LEES WHICH REMAINS PRESENT VARIES ACCORDING TO THE METHOD USED FOR THE PURPOSE OF SEPARATION ( RACKING , A CENTRIFUGAL PROCESS OR FILTRATION ) AND TO THE CLIMATE , VARIETY OF VINE OR STATE OF MATURITY OF THE GRAPE . SIMILARLY , THE PERCENTAGE OF LEES MAY BE EXPRESSED AS LIQUID OR DRY MATTER . THUS THE PERCENTAGE OF 0.35% TO 0.40% REFERRED TO BY THE COUR DE CASSATION MUST BE ADJUSTED ACCORDING TO WHETHER LIQUID LEES OR DRY LEES ARE CONCERNED .

7 IN SPITE OF THE DIFFICULTIES WHICH MAY BE INVOLVED IN ESTABLISHING AN EXACT PERCENTAGE OF LEES REMAINING PRESENT IN THE WINE AFTER IT HAS BEEN SEPARATED FROM ITS LEES , THE FACT NONE THE LESS REMAINS THAT A COMPLETE SEPARATION CAN NEVER BE ACHIEVED . THAT IS DEMONSTRATED INTER ALIA BY THE FACT THAT A FRESH FORMATION OF LEES MAY TAKE PLACE AT ANY TIME EVEN IN A WINE SUITABLE FOR CONSUMPTION . SEPARATION IS CARRIED OUT EITHER AS A RESULT OF RE-FERMENTATION OF THE WINE , OR EVEN IN THE ABSENCE OF FERMENTATION .

8 MOREOVER , THE RESULTS OF A SCIENTIFIC STUDY CITED BY THE COMMISSION SHOW THAT THE PERCENTAGE OF LEES REFERRED TO BY THE COUR DE CASSATION IN THE PRESENT CASE IS MUCH SMALLER THAN THE AVERAGE PERCENTAGE OF LEES OBTAINED WHEN WINE IS FIRST RACKED AND IS SMALLER OR VIRTUALLY EQUAL ( ACCORDING TO WHETHER LIQUID OR DRY LEES ARE CONCERNED ) TO THE MINIMUM QUANTITY OBTAINED FROM THE FIRST RACKING .

9 ACCORDINGLY , THE ANSWER TO THE QUESTION SUBMITTED BY THE COUR DE CASSATION MUST BE THAT A WINE CONTAINING A PERCENTAGE OF LEES WHICH IS MUCH SMALLER THAN THE AVERAGE PERCENTAGE OF LEES OBTAINED WHEN THE WINE IS FIRST RACKED MAY BE REGARDED AS SEPARATED FROM ITS LEES WITHIN THE MEANING OF PARAGRAPH 8 OF ANNEX II TO REGULATION NO 816/70 ( REPLACED BY PARAGRAPH 9 TO ANNEX II TO REGULATION NO 337/79 ) ON THE COMMON ORGANIZATION OF THE MARKET IN WINE . IT IS FOR THE NATIONAL COURT TO ASSESS THE PERCENTAGE IN QUESTION BY REFERENCE TO THE TRADITIONAL METHODS OF PRODUCTION OF THE WINE CONCERNED .

COSTS
10 THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES AND THE GOVERNMENT OF THE FRENCH REPUBLIC , WHICH HAVE SUBMITTED OBSERVATIONS TO THE COURT , ARE NOT RECOVERABLE . AS THESE PROCEEDINGS ARE , IN SO FAR AS THE PARTIES TO THE MAIN PROCEEDINGS ARE CONCERNED , IN THE NATURE OF A STEP IN THE PROCEEDINGS PENDING BEFORE THE NATIONAL COURT , THE DECISION ON COSTS IS A MATTER FOR THAT COURT .

ON THOSE GROUNDS ,
THE COURT ( THIRD CHAMBER ),
IN ANSWER TO THE QUESTION REFERRED TO IT BY THE FRENCH COUR DE CASSATION , BY JUDGMENT OF 4 JANUARY 1982 , HEREBY RULES :
A WINE CONTAINING A PERCENTAGE OF LEES WHICH IS MUCH SMALLER THAN THE AVERAGE PERCENTAGE OF LEES OBTAINED WHEN THE WINE IS FIRST RACKED MAY BE REGARDED AS SEPARATED FROM ITS LEES WITHIN THE MEANING OF PARAGRAPH 8 OF ANNEX II TO REGULATION NO 816/70 ( REPLACED BY PARAGRAPH 9 OF ANNEX II TO REGULATION NO 337/79 ) ON THE COMMON ORGANIZATION OF THE MARKET IN WINE . IT IS FOR THE REGIONAL COURT TO ASSESS THE PERCENTAGE IN QUESTION BY REFERENCE TO THE TRADITIONAL METHODS OF PRODUCTION OF THE WINE CONCERNED .