C-166/21European Commission v Republic of Poland

Domstolens egne nøkkelord

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.

Tolker