44As regards, in the first place, Directive 92/12, that directive seeks to establish a certain number of rules regarding the holding, movement and monitoring of products subject to excise duty, such as alcohol and alcoholic beverages, within the meaning of Article 3(1) of that directive, in order, as is apparent inter alia from the fourth recital thereof, to ensure that the chargeability of excise duty is identical in all the Member States. That harmonisation makes it possible, in principle, to avoid double taxation in relations between Member States (see, to that effect, judgment of 5 March 2015, Prankl, C‑175/14, EU:C:2015:142, paragraph 20 and the case-law cited).
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