Court of Justice 4 June 2015, C-306/14 (Direktor na Agentsia "Mitnitsi" v Biovet AD.)

OPINION OF ADVOCATE GENERAL BOT delivered on 4 June 2015 ( 1 ) Case C‑306/14 Direktor na Agentsia ‘Mitnitsi’ v Biovet AD (Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria)) ‛Directive 92/83/EEC — Harmonisation of the structures of excise duties on alcohol and alcoholic beverages — Article 27(1)(d) — Article 27(2)(d) — Exemption from harmonised excise — Ethyl