Court of Justice of the European Union · EU
Judgment of the Court (Tenth Chamber) of 22 December 2022.#Quadrant Amroq Beverages SRL v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Directive 92/83/EEC – Harmonisation of the structures of excise duties on alcohol and alcoholic beverages – Excise duty – Ethyl alcohol – Exemptions – Article 27(1)(e) – Production of flavours for the preparation of foodstuffs and non-alcoholic beverages with an alcohol strength not exceeding 1.2% volume – Scope – Principles of proportionality and effectiveness.#Case C-332/21.
- Identifier
- CELEX 62021CJ0332_SUM
- Status
- decided
- Decided
- 22 December 2022
- Official source
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62021CJ0332_SUM
- Source provider
- eurlex
- Retrieved
- 2026-08-27T09:09:50.194Z
Identifier
- CELEX: 62021CJ0332_SUM
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