Court of Justice 7 July 2022, C-166/21 (European Commission v Republic of Poland.)

OPINION OF ADVOCATE GENERAL COLLINS delivered on 7 July 2022 ( 1 ) Case C‑166/21 European Commission v Republic of Poland (Failure of a Member State to fulfil obligations – Excise duties on ethyl alcohol and alcoholic drinks – Directive 92/83/EEC – Exemption from harmonised duty – Article 27(1)(d) – Alcohol used for the production of medicines – Article 27(6) – Condition requiring movement of a