Judgment of the Court (Seventh Chamber) of 24 November 2022.#European Commission v Republic of Poland.#Failure of a Member State to fulfil obligations – Excise duties on alcohol and alcoholic beverages – Directive 92/83/EEC – Exemption from harmonised excise duty – Ethyl alcohol used for the production of medicines – Article 27(1)(d) – Exemption conditional on placing the alcohol under a duty suspension arrangement – No facility to obtain a refund of the excise duty paid – Principle of proportionality.#Case C-166/21.