Abstract

The purpose of this article is to present the body of case-law of the Court of Justice of the European Union concerning the exemption from excise duty on ethyl alcohol regulated by Article 27(1) of Directive 92/83. In the author’s opinion, the body of case-law of the Court of Justice of the European Union is an important supplement to the interpretation of Directive 92/83 (e.g. the exemption from excise duty of mouthwash or the issue of the exemption from excise duty of sanitisation in the production of medicines).