20It should be noted at the outset that the aim of Directive 92/12 is to lay down a number of rules on the holding, movement and monitoring of products subject to excise duty, in particular so as to ensure that chargeability of excise duties is identical in all the Member States. That harmonisation makes it possible, in principle, to avoid double taxation in relations between Member States (judgments in Scandic Distilleries, C‑663/11, EU:C:2013:347, paragraphs 22 and 23, and Gross, C‑165/13, EU:C:2014:2042, paragraph 17).
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