ECJ Failure to fulfill obligations – Excise duties on alcohol and alcoholic beverages – Directive 92/83/EEC – Determination of rate of duty – Production on ethyl alcohol in a distillery subject to an excise – 0 – Exemption from excise duty for the production of ethyl alcohol by private persons
A. Borg Barthet, P
C-115/13, [2014] EUECJ C-115/13
Bailii
Directive 92/83/EEC
European, Customs and Excise
Updated: 02 December 2021; Ref: scu.523683
