Judgment_paragraph 4 · Dual Prod SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca - Comisia regională pentru autorizarea operatorilor de produse supuse accizelor armonizate (C-412/21)

4Article 1(1) of that directive provided:‘This Directive lays down general arrangements in relation to excise duty which is levied directly or indirectly on the consumption of the following goods (hereinafter “excise goods”):…(b) alcohol and alcoholic beverages covered by [Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages (OJ 1992 L 316, p. 21)] and [Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages (OJ 1992 L 316, p. 29)];…’