Court of Justice 24 October 2013, C‑82/12 (Transportes Jordi Besora SL v Generalitat de Catalunya.)

OPINION OF ADVOCATE GENERAL WAHL delivered on 24 October 2013 ( 1 ) Case C‑82/12 Transportes Jordi Besora, S.L. v Tribunal Económico Administrativo Regional de Cataluña (TEARC) Generalitat de Catalunya (Request for a preliminary ruling from the Tribunal Superior de Justicia de Cataluña (Sala de lo Contencioso Administrativo) (Spain)) ‛Directive 92/12/EEC — Excise duties — Mineral oils — Article