There are considerable amount of court cases for judgment and preliminary ruling of European Union Court of Justice related to application of excise duty.

Every case provides a new and valuable insight. This article on tax exemptions refers to two cases completed in year 2015. Case No C- 306/14 concerns excise duty exemption on ethyl alcohol used for drug manufacturing while Case No C- 285/14 refers to application of reduced rates of excise duty on beer produced by small breweries. In relation to the above topic, we offer online publication of senior consultant Ina Spridzāne on 09 March 2016. The full version of the article in Latvian is available at www.leinonen.lv/jaunumi.