This document is an excerpt from the EUR-Lex website
Document 62021CA0166
Case C-166/21: Judgment of the Court (Seventh Chamber) of 24 November 2022 — European Commission v Republic of Poland (Failure of a Member State to fulfil obligations — Excise duties on alcohol and alcoholic beverages — Directive 92/83/EEC — Exemption from the 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)
Case C-166/21: Judgment of the Court (Seventh Chamber) of 24 November 2022 — European Commission v Republic of Poland (Failure of a Member State to fulfil obligations — Excise duties on alcohol and alcoholic beverages — Directive 92/83/EEC — Exemption from the 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)
Case C-166/21: Judgment of the Court (Seventh Chamber) of 24 November 2022 — European Commission v Republic of Poland (Failure of a Member State to fulfil obligations — Excise duties on alcohol and alcoholic beverages — Directive 92/83/EEC — Exemption from the 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)
OJ C 24, 23.1.2023, p. 7–7
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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23.1.2023 |
EN |
Official Journal of the European Union |
C 24/7 |
Judgment of the Court (Seventh Chamber) of 24 November 2022 — European Commission v Republic of Poland
(Case C-166/21) (1)
(Failure of a Member State to fulfil obligations - Excise duties on alcohol and alcoholic beverages - Directive 92/83/EEC - Exemption from the 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)
(2023/C 24/08)
Language of the case: Polish
Parties
Applicant: European Commission (represented initially by C. Perrin and M. Siekierzyńska, and subsequently by C. Perrin and A. Stobiecka-Kuik, acting as Agents)
Defendant: Republic of Poland (represented by: B. Majczyna and A. Kramarczyk-Szaładzińska, acting as Agents)
Intervener in support of the defendant: Czech Republic (represented by: O. Serdula, M. Smolek and J. Vláčil, acting as Agents)
Operative part of the judgment
The Court:
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1. |
Dismisses the action; |
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2. |
Orders the European Commission to bear its own costs and to pay those incurred by the Republic of Poland; |
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3. |
Orders the Czech Republic to bear its own costs. |