59The fact remains that the Member States, when exercising their power to lay down the conditions to which exemption from excise duty provided for in Article 14(1) of Directive 2003/96 is subject, must comply with the general principles of law which form part of the legal order of the European Union, including, inter alia, the principle of proportionality (see, by analogy, judgment of 9 October 2014 in Traum, C‑492/13, EU:C:2014:2267, paragraph 27 and the case-law cited).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.