Judgment_paragraph 19 · Directeur général des douanes et droits indirects and Directeur régional des douanes et droits indirects d'Auvergne v Brasserie Bouquet SA (C-285/14)

19Furthermore, by providing for the application of a reduced rate of excise duty on beer brewed by small independent breweries under certain conditions, Article 4 of Directive 92/83 constitutes a derogation from the application of the normal rate of excise duty on beer. The conditions for application of the reduced rate of duty must, therefore, be interpreted strictly.