The regulation for excise duties: when is it too much or still reasonable to collect?

Abstract

The exemption from excise duty covers both ethyl alcohol that is intended for use, and ethyl alcohol that has already been used, once ethyl alcohol has been released for consumption in a Member State and that Member State has correctly applied the exemption from excise duty. the EU law, the principles of effectiveness and proportionality, permit a Member State to impose procedural requirements on a trader in excise goods that had obtained the benefit of an exemption from excise duty in the Member State where those goods had been produced and released for consumption only where those procedural requirements are strictly necessary to ensure the correct and straightforward application of the exemption in question and to prevent any evasion, avoidance or abuse.