66In the light of the foregoing considerations, the answer to the third and fourth questions is that European Union law must be interpreted as meaning that a product such as that at issue in the main proceedings, which contains more than 98.5 % ethyl alcohol and has not been denatured in a special denaturing procedure must be subject to the excise duty provided for in Article 19(1) of Directive 92/83, even where it was obtained from biomass using a technology which differs from the technology for the production of agricultural ethyl alcohol, contains substances making it unsuitable for human consumption, satisfies the requirements laid down in European standard prEN 15376 for bioethanol used as fuel and potentially meets the definition of bioethanol in Article 2(2)(a) of Directive 2003/30.