1. 

Tax provisions – Harmonisation of laws – Excise duties – Directive 92/83 – Alcohol and alcoholic beverages – Exemptions from harmonised excise duty – Products used for the production of medicines – Concept

(Council Directive 92/83, Art. 27(1)(d))

(see paragraph 42)

2. 

Tax provisions – Harmonisation of laws – Excise duties – Directive 92/83 – Alcohol and alcoholic beverages – Exemptions from harmonised excise duty – Exemptions provided for in Article 27(1) of the Directive – Power of Member States to attach other conditions to those exemptions – Limits

(Council Directive 92/83, Art. 27(1))

(see paragraphs 44-46)

3. 

Tax provisions – Harmonisation of laws – Excise duties – Directive 92/83 – Alcohol and alcoholic beverages – Exemptions from harmonised excise duty – Ethyl alcohol used for the production of medicines – Exemption conditional on placing the alcohol under a duty suspension arrangement – Whether permissible – No obligation on Member States to adopt legislation providing for the refund of those excise duties

(Council Directives 92/83, recitals 18 and 23 and Arts 25 and 27(1) and (6), and 2008/118, Art. 11)

(see paragraphs 50-52, 54, 55, 57-62)

1. 

Dismisses the action;

2. 

Orders the European Commission to bear its own costs and to pay those incurred by the Republic of Poland;

3. 

Orders the Czech Republic to bear its own costs.