Order — ECLI:EU:C:2014:2426
Date: 2014-12-03
Language of the case: Polish
Court formation: Second Chamber
Subject matter: Taxation;Excise duties
Procedure: Reference for a preliminary ruling
Origin: Poland

Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Szczecinie (Poland) lodged on 1 July 2014 — ASPROD sp. z o.o. v Dyrektor Izby Celnej w Szczecinie (Case C-313/14) Language of the case: Polish Referring court Wojewódzki Sąd Administracyjny w e harmonisation of the structure s of excise duties on alcohol and alcoholic beverages must be interprete d as precluding national rules, such as those at issue in the main proceedings, which make the application of the exemption from the harmonised excise duty provided for under that provision subject to the condition that the trader concerned must hold a decision from the tax administration fixing the maximum limits for use of the products exempted under that provision.