Defined terms — Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages
European Union · 31992L0083 · 168 provisions
2 defined in this instrument.
independent small brewery — a brewery which is legally and economically independent of any other brewery, which uses premises situated physically apart from those of any other brewery and does not operate under licence. However, where two or more small breweries cooperate, and their combined annual production does not exceed 200 000 hl, those breweries may be treated as a single independent small brewery 2.
small distillery — a distillery which is legally and economically independent of any other distillery and which does not operate under licence 2.