C-332/21Quadrant Amroq Beverages SRL v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili

Domstolens egne nøkkelord

Reference for a preliminary ruling – Harmonisation of fiscal legislation – Directive 92/83/EEC – Harmonisation of the structures of excise duties on alcohol and alcoholic beverages – Excise duty – Ethyl alcohol – Exemptions – Article 27(1)(e) – Production of flavours for the preparation of foodstuffs and non-alcoholic beverages with an alcohol strength not exceeding 1.2% volume – Scope – Principles of proportionality and effectiveness.

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