47The objective of the exemptions contained in Directive 92/83 is, in particular, to neutralise the impact of excise duties on alcohol used as an intermediate product in other commercial or industrial products (judgments of 9 December 2010, Repertoire Culinaire, C‑163/09, EU:C:2010:752, paragraph 48, and of 15 October 2015, Biovet, C‑306/14, EU:C:2015:689, paragraph 21).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.