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Court of Justice of the European Union · Judgment

C-166/21European Commission v Republic of Poland

Decided
2022-11-24
ECLI
ECLI:EU:C:2022:922
CELEX
62021CJ0166
Finality
Final, the decision cannot be appealed

The court's own keywords

Failure of a Member State to fulfil obligations – Excise duties on alcohol and alcoholic beverages – Directive 92/83/EEC – Exemption from harmonised excise duty – Ethyl alcohol used for the production of medicines – Article 27(1)(d) – Exemption conditional on placing the alcohol under a duty suspension arrangement – No facility to obtain a refund of the excise duty paid – Principle of proportionality.

Interprets

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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