Arrest van het Hof (Zevende kamer) van 24 november 2022.#Europese Commissie tegen Republiek Polen.#Niet-nakoming door een staat – Accijns op alcohol en alcoholhoudende dranken – Richtlijn 92/83/EEG – Vrijstelling van geharmoniseerde accijns – Ethylalcohol die wordt gebruikt voor de vervaardiging van geneesmiddelen – Artikel 27, lid 1, onder d) – Vrijstelling onder de voorwaarde van overbrenging van de alcohol onder een accijnsschorsingsregeling – Geen mogelijkheid om terugbetaling van de betaalde accijns te verkrijgen – Evenredigheidsbeginsel.#Zaak C-166/21.
Court of Justice — Uitspraak 
Datum: 2022-11-24 00:00:00.000000
Rechtsgebied: EU-recht


{
 "utility": "cck",
 "url": "https://eur-lex.europa.eu/content/legal-notice/legal-notice.html?locale=en#5.%20Cookies%20notice"
 }

 

 
 document.addEventListener('DOMContentLoaded', function () {
 (function(window, document, dataLayerName, id) {
 window[dataLayerName]=window[dataLayerName]||[],window[dataLayerName].push({start:(new Date).getTime(),event:"stg.start"});var scripts=document.getElementsByTagName('script')[0],tags=document.createElement('script');
 function stgCreateCookie(a,b,c){var d="";if(c){var e=new Date;e.setTime(e.getTime()+24*c*60*60*1e3),d="; expires="+e.toUTCString();f="; SameSite=Strict"}document.cookie=a+"="+b+d+f+"; path=/"}
 var isStgDebug=(window.location.href.match("stg_debug")||document.cookie.match("stg_debug"))&&!window.location.href.match("stg_disable_debug");stgCreateCookie("stg_debug",isStgDebug?1:"",isStgDebug?14:-1);
 var qP=[];dataLayerName!=="dataLayer"&&qP.push("data_layer_name="+dataLayerName),isStgDebug&&qP.push("stg_debug");var qPString=qP.length>0?("?"+qP.join("&")):"";
 tags.async=!0,tags.src="https://analytics.webanalytics.op.europa.eu/containers/"+id+".js"+qPString,scripts.parentNode.insertBefore(tags,scripts);
 !function(a,n,i){a[n]=a[n]||{};for(var c=0;c<i.length;c++)!function(i){a[n][i]=a[n][i]||{},a[n][i].api=a[n][i].api||function(){var a=[].slice.call(arguments,0);"string"==typeof a[0]&&window[dataLayerName].push({event:n+"."+i+":"+a[0],parameters:[].slice.call(arguments,1)})}}(i[c])}(window,"ppms",["tm","cm"]);
 })(window, document, 'dataLayer','0b5594a8-b9c8-4cd6-aa25-5c578dcf91df');
 }, { once: true });
 

 

 
 
 
 ×
 
 
 
 
 
 

 
 

 
 

 

 
 Skip to main content 

 

	
	
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Log in
 
 My EUR-Lex
 
 
 
 
 
 
 
 
 
 
 
 

 My EUR-Lex 

Sign in

 Register
 
 
 
 
 
 
 
 

My recent searches (0)
 
 
 
 
 
 
 
 
 
 
 English
 
 
 English
 
 
 
 
 Select your language
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Official EU languages:
 
 
	 
	
	
 
 

bgбългарски

 

esEspañol

 

csČeština

 

daDansk

 

deDeutsch

 

etEesti keel

 

elΕλληνικά

 

enEnglish

 

frFrançais

 

gaGaeilge

 

hrHrvatski

 

itItaliano

 

lvLatviešu valoda

 

ltLietuvių kalba

 

huMagyar

 

mtMalti

 

nlNederlands

 

plPolski

 

ptPortuguês

 

roRomână

 

skSlovenčina

 

slSlovenščina

 

fiSuomi

 

svSvenska

 
 	
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 	

 EUR-Lex
 

 
 
 Access to European Union law
 
 
 

	
		
	
	
	
			
			

			
					
				
						
 		 					
 		 					 
 
 
 
							<a href="https://eur-lex.europa.eu/content/help/eurlex-content/experimental-features.html" target="_blank">More about the experimental features corner</a>			

				
					Experimental features
					
					
 
 
 
				
			
		

	
			
			
			
				×
				
					Choose the experimental features you want to try
					
					
						Do you want to help improving EUR-Lex ? This is a list of experimental features that you can enable. These features are still under development; they are not fully tested, and might reduce EUR-Lex stability. Don't forget to give your feedback!
					
					
						 
						Warning! Experimental feature conflicts detected.
					
					
						
							
								
									
 
 
 
 
 Replacement of CELEX identifiers by short titles - experimental feature. It replaces clickable CELEX identifiers of treaties and case-law by short titles.
 
 
 
 Visualisation of document relationships. It displays a dynamic graph with relations between the act and related documents. It is currently only available for legal acts.
 
 		
									
 
 
 
 
 Deep linking. It enables links to other legal acts referred to within the documents. It is currently only available for documents smaller than 900 KB.
 
 		
							
						
					
					
						 Apply
					

	

	

	$(document).ready(function() {
		var conflicts = {};
		
		initializeFloatingBox(conflicts,$(document).find('.exp-feature-child-checkbox'),"");

		var expOriginalTooltip = $('#expFeatHelp').attr('aria-description');
		expOriginalTooltip = expOriginalTooltip.replace(/(<([^>]+)>)/ig,'');
		$('#expFeatHelp').attr('aria-description',expOriginalTooltip);
	});

 
 
 
 
 
 
 
 
 
 

 
 
 
 
 
 
 
 
 
 
 
 
 
 EUR-Lex
 
 
 Access to European Union law
 
 
 
 
 
 
 
 
 
 
 
 
 
 This document is an excerpt from the EUR-Lex website
 
 
 
 
 
 
 

 var home_lang = en;
 $(document).ready(function(){
 svg4everybody({ polyfill: true });
 ECL.autoInit();
 });

 $(document).ready(function(){
 $(".ecl-site-header__language-link--active").removeClass("ecl-site-header__language-link--active");
 $(home_lang).addClass("ecl-site-header__language-link--active");
 });

	
			
				
					

 

	You are here
	
		EUROPA
		
		
		

EUR-Lex home
	
	
	EUR-Lex - CELEX:62021CJ0166 - EN
	
	

				
				
					
						
	
	
	
	
	
	
	
	

 
 
 
 
 
 
 
 
 Help
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Print
 
 
 
 

 
 {
 "service": "share",
 "counter": false,
 "css": {
 "button": "myButton"
 },
 "link": "https://eur-lex.europa.eu/legal-content/NL/TXT/HTML/?uri=CELEX:62021CJ0166"
 }
 
 
 

 $(document).ready(function() {
 $('.PageShare').each(function() { 
 const target = this;
 let observer = new MutationObserver((mutations) => {
 mutations.forEach((mutation) => {
 if (!mutation.addedNodes) return
 for (let i = 0; i < mutation.addedNodes.length; i++) {
 let node = mutation.addedNodes[i]
 if ($(node) != undefined && $(node).is("a") && $(node).hasClass("myButton") && $(node).find("i").length === 0) {
 $(node).prepend("<i class='fa fa-share-alt' aria-hidden='true'></i>")
 observer.disconnect();
 }
 }
 })
 })
 observer.observe(target, {
 subtree: true,
 childList: true
 });
 });
 });

	
	
					
				
			

		
			
				
				
					

	

	

	

	

	

	

	

	
	
	
	

	
	

	
	Menu
 
 
 
 EU law
 
 Treaties
 Treaties currently in force
 Founding Treaties
 Accession Treaties
 Other treaties and protocols
 Chronological overview
 
 
 Legal acts
 Consolidated texts
 International agreements
 Preparatory documents
 EFTA documents
 Lawmaking procedures
 Summaries of EU legislation
 Browse by EU institutions
 European Parliament
 European Council
 Council of the European Union
 European Commission
 Court of Justice of the European Union
 European Central Bank
 European Court of Auditors
 European Economic and Social Committee
 European Committee of the Regions
 
 
 Browse by EuroVoc
 
 
 
 
 
 EU case-law
 
 Case-law
 Reports of cases
 Directory of case-law
 
 
 
 
 
 Official Journal
 
 Access to the Official Journal
 Official Journal L series daily view
 Official Journal C series daily view
 Browse the Official Journal
 Legally binding printed editions
 Special edition
 
 
 
 
 
 National law and case-law
 
 National transposition
 National case-law
 JURE case-law
 
 
 
 
 
 Information
 
 Themes in focus
 EUR-Lex developments
 Statistics
 ELI register
 What is ELI?
 ELI background
 Why implement ELI?
 Countries implementing ELI
 Testimonials
 How to implement ELI
 Glossary
 
 
 EU budget online
 
 
 
 

	

		
	

	
	
	
	
		
			
	
				
				
					
	
	
	
	
	
	

					Quick search	
	
	
	
	
					
						
					
						
	
	
							
						
	
		
	
					
			

	
			
				
				 
					
	
	
	
	
	
	
			
	
	
	
	
	
	
	Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).		
				
					 
				
			
	
			
				
					
	

						 
						Search tips
	

				
				
					Need more search options? Use the	
	
 

Advanced search
 	
	
		
			
	
		$(document).ready(function() {
			var quickSearchFld = $('#QuickSearchField.autocompleteField');
			typeaheadFld(quickSearchFld, "./../../../../autocomplete.html", true, 'QuickSearch');
		});
		var quickSearchHelpAlt="Use quotation marks to search for an &quot;exact phrase&quot;. Append an asterisk (<abbr title='Asterisk'>*</abbr>) to a search term to find variations of it (transp<abbr title='Asterisk'>*</abbr>, 32019R<abbr title='Asterisk'>*</abbr>). Use a question mark (<abbr title='Question mark'>?</abbr>) instead of a single character in your search term to find variations of it (ca<abbr title='Question mark'>?</abbr>e finds case, cane, care).";
		var quickSearchHelp="Use quotation marks to search for an &quot;exact phrase&quot;. Append an asterisk (<abbr title='Asterisk'>*</abbr>) to a search term to find variations of it (transp<abbr title='Asterisk'>*</abbr>, 32019R<abbr title='Asterisk'>*</abbr>). Use a question mark (<abbr title='Question mark'>?</abbr>) instead of a single character in your search term to find variations of it (ca<abbr title='Question mark'>?</abbr>e finds case, cane, care).";
	

			
 

 
 

	

	
		
			
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	

	
	
	
	
	
			
					
	
	
				
					Document 62021CJ0166		
						
							
								

 
 
 
 
 
 
 
 
 Help
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Print
 
 
 
 

 
 {
 "service": "share",
 "counter": false,
 "css": {
 "button": "myButton"
 },
 "link": "https://eur-lex.europa.eu/legal-content/NL/TXT/HTML/?uri=CELEX:62021CJ0166"
 }
 
 
 

 $(document).ready(function() {
 $('.PageShare').each(function() { 
 const target = this;
 let observer = new MutationObserver((mutations) => {
 mutations.forEach((mutation) => {
 if (!mutation.addedNodes) return
 for (let i = 0; i < mutation.addedNodes.length; i++) {
 let node = mutation.addedNodes[i]
 if ($(node) != undefined && $(node).is("a") && $(node).hasClass("myButton") && $(node).find("i").length === 0) {
 $(node).prepend("<i class='fa fa-share-alt' aria-hidden='true'></i>")
 observer.disconnect();
 }
 }
 })
 })
 observer.observe(target, {
 subtree: true,
 childList: true
 });
 });
 });

					
	
	
	
	
	
	
	
	
	

	
	
		
			
				
						
	

 
 
 

 

 

 

	
	

  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 The requested document does not exist.
 
 
 
 
 
 
 
 
 
 

				
	
	
	

		
	

 

	
		
	 
 
 

 
 
 
 

 
 
 
 
 
 This site is managed by the
 
 Publications Office of the European Union
 
 
 
 
 
 Need help?
 
 
 
 

 Help pages
 

 
 
 
 

 Contact
 

 
 
 
 

 Sitemap
 

 
 
 
 
 
 Follow us
 
 
 
 
 
 X 
 
 
 
 
 
 
 Legal
 
 
 
 

 Legal notice
 

 
 
 
 

 Cookies policy
 

 
 
 
 

 Accessibility
 

 
 
 
 

 Privacy statement
 

 
 
 
 
 
 
 
 Information
 
 
 
 

 About EUR-Lex
 

 
 
 
 

 Newsletter
 

 
 
 
 

 Useful links
 

 
 
 
 
 Other services
 
 
 
 
 European Data
 
 
 
 
 
 EU tenders
 
 
 
 
 
 EU research results
 
 
 
 
 
 EU Whoiswho
 
 
 
 
 
 EU publications
 
 
 
 
 
 
 
 
 
 N-Lex
 
 
 
 
 
 
 
 
 
 
 
 EU Law Tracker
 
 
 

 
 
 
 
 
 
 
 Discover more on europa.eu
 
 
 
 
 Contact the EU
 
 Call us 00 800 6 7 8 9 10 11
 Use other telephone options
 Write to us via our contact form
 Meet us at one of the EU centres
 
 
 
 Social media
 
 Search for EU social media channels
 
 
 
 Legal
 
 Languages on our websites
 Privacy policy
 Legal notice
 Cookies
 
 
 
 
 
 EU institutions
 
 European Parliament
 European Council
 Council of the European Union
 European Commission
 Court of Justice of the European Union (CJEU)
 European Central Bank (ECB)
 European Court of Auditors
 European External Action Service (EEAS)
 European Economic and Social Committee
 European Committee of Regions (CoR)
 European Investment Bank
 European Ombudsman
 European Data Protection Supervisor (EDPS)
 European Data Protection Board
 European Personnel Selection Office
 Publications Office of the European Union
 Agencies 

	
	
		

		
		
			
				
					

	Switch to mobile 
					

				
				
					

	Switch to desktop 
					

				
 	

 $(document).ready(function () {
 var switchToDesktop = "notSelected";
 var deviceDetected = "desktop";
 //enable switch to desktop view for mobile devices
 if (deviceDetected == 'mobile' ){
 if ((switchToDesktop == 'false' || switchToDesktop == 'notSelected') && window.innerWidth<992 ){
 $("#switchToDesktop").removeClass("hide");
 }else if (switchToDesktop == 'true'){
 $("#switchToMobile").removeClass("hide");
 }
 }
 });
 
 
 
 
 
 (function($,d){$.each(readyQ,function(i,f){$(f)});$.each(bindReadyQ,function(i,f){$(d).on("ready",f)})})(jQuery,document)