Keywords
Summary

Keywords

1. Tax provisions – Harmonisation of laws – Excise duties – Directive 92/12

(Council Directive 92/12)

2. Free movement of goods – Quantitative restrictions – Measures having equivalent effect

(Arts 28 EC and 30 EC)

Summary

1. Directive 92/12 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products, which seeks to define the customs and tax rules applicable to those products, does not seek to govern specifically the protection of the public policy interest requirements referred to in Article 30 EC, with the result that the Member States, in accordance with the Treaty, retain their competence to adopt the measures necessary to protect those requirements.

(see para. 15)

2. Articles 28 EC and 30 EC do not preclude a system which makes the importation of undenatured ethyl alcohol of an alcoholic strength of more than 80% subject to obtaining prior authorisation, unless it appears that, in the circumstances of law and of fact which characterise the situation in the Member State concerned, the protection of public health and public order against the harm caused by alcohol can be secured by measures having less effect on intra-Community trade.

(see para. 40, operative part 1)