Court of Justice 31 January 2013, C‑663/11 (Scandic Distilleries SA v Direcţia Generală de Administrare a Marilor Contribuabili.)

OPINION OF ADVOCATE GENERAL SHARPSTON delivered on 31 January 2013 ( 1 ) Case C-663/11 Scandic Distilleries SA v Direcţia Generală de Administrare a Marilor Contribuabili (Reference for a preliminary ruling from the Curtea de Apel Oradea (Romania)) ‛Directive 92/12/EEC — Excise duty on products for consumption in another Member State — Refusal to reimburse duty paid in the first Member State —