62021CJ0166_INF
Judgment of the Court (Seventh Chamber) of 24 November 2022 – Commission v Poland (Exemption from excise duty on alcohol used for the production of medicines)
(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 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)
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)
Operative part
The Court
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.
(
1
)	OJ C 148, 26.4.2021.