Procedural conditions for excise duty exemption according to AG CJEU only if they are strictly necessary

Advocate General Collins concludes that Romania can impose procedural conditions on Quadrant only if those procedural conditions are strictly necessary to ensure a correct and simple application of the exemption in question.

See also ECJ Excise Duty Case C-332/21 (Quadrant Amroq Beverages SRL) – AG Opinion – Excise Duty Exemption for Ethyl Alcohol intended to be used and already used

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