Case C-332/21: Judgment of the Court (Tenth Chamber) of 22 December 2022 (request for a preliminary ruling from the Tribunalul Bucureşti — Romania) — Quadrant Amroq Beverages SRL v Agenția Națională de Administrare Fiscală — Direcția Generală de Administrare a Marilor Contribuabili (Reference for a preliminary ruling — Harmonisation of fiscal legislation — Directive 92/83/EEC — Harmonisation of the structures of excise duties on alcohol and alcoholic beverages — Excise duty — Ethyl alcohol — Exemptions — Article 27(1)(e) — Production of flavours for the preparation of foodstuffs and non-alcoholic beverages with an alcohol strength not exceeding 1,2 % volume — Scope — Principles of proportionality and effectiveness)