CELEX: 62021CN0166
Language: en
Date: 2021-03-12 00:00:00
Title: Case C-166/21: Action brought on 12 March 2021 — European Commission v Republic of Poland

26.4.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 148/13
            
         
      Action brought on 12 March 2021 — European Commission v Republic of Poland
      (Case C-166/21)
      (2021/C 148/17)
      Language of the case: Polish
      
         Parties
      
      
         Applicant: European Commission (represented by: C. Perrin and M. Siekierzyńska, acting as Agents)
      
         Defendant: Republic of Poland
      
         Form of order sought
      
      The applicant claims that the Court should:
      
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                  declare that, by depriving importers of ethyl alcohol used for the production of medicines who do not opt for the application of a duty suspension arrangement of the possibility of relying on the mandatory exemption from excise duty, the Republic of Poland has failed to fulfil its obligations under Article 27(1)(d) of Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages, (1) and has infringed the principle of proportionality;
               
            
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                  order the Republic of Poland to pay the costs.
               
            
         Pleas in law and main arguments
      
      The Republic of Poland introduced national legislation according to which importers of ethyl alcohol used for the production of medicines who do not opt for the application of a duty suspension arrangement are deprived of the possibility of relying on the exemption from excise duty.
      In the Commission’s view, this constitutes a failure to fulfil obligations under Article 27(1)(d) of Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages, and has infringed the principle of proportionality.
      According to that provision of the directive, where alcohol is used for the production of medicines, Member States are obliged to exempt it from excise duty under the conditions laid down by them for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse. In the Commission’s view, making the exemption from excise duty dependent on the application of a duty suspension arrangement is not necessary for the purpose of ensuring the correct and straightforward application of that exemption or of preventing any evasion, avoidance or abuse. It is also contrary to the principle of proportionality.
      
         (1)  OJ 1992 L 316, p. 21.