Judgment of the General Court (Chamber giving preliminary rulings) of 22 October 2025.#AROCO, spol. s r. o. v Generální ředitelství cel.#Request for a preliminary ruling from the Nejvyšší správní soud.#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 duties – Ethyl alcohol – Exemptions – Article 27(1)(e) – Production of flavourings containing ethyl alcohol for the preparation of foodstuffs and non-alcoholic beverages with an alcohol strength not exceeding 1.2% – Possibility for the Member States to make that exemption subject to conditions.#Case T-614/24.