I found this "declaration of nutritients" on my soda can (excerpt):
amount | 100 ml | 330 ml | *
----------------+---------+---------+--------
carbs | 10.6 g | 35 g | 13%
----------------+---------+---------+--------
thereof sugar | 10.6 g | 35 g | 39%
* Reference value for medium adult (2000kcal).
I noticed that the bottom percentage is exactly 3 times the top one, why is that? It's because the total amount of recommended carb intake is 340 grams, while the one of sugar is 110 g.
These values seem to correspond to the Guideline Daily Amounts recommended by the FDE, which used data from EURODIET, both organisations seem to be financially connected to the European Commission.
"Reference value for medium adult (2000kcal)"
. You don't tell us what this reference value is. It's presumably something defined by a government agency. Without knowing what that definition is there's no way to answer your question.