Hecta Viticol SRL v Agenţia Naţională de Administrare Fiscală (ANAF) – Direcţia Generală de Soluţionare a Contestaţiilor and Others.

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• Hecta Viticol SRL v Agenţia Naţională de Administrare Fiscală (ANAF) – Direcţia Generală de Soluţionare a Contestaţiilor and Others.

This document cites

• Radu Florin Salomie and Nicolae Vasile Oltean v Direcția Generală a Finanțelor Publice Cluj.
• Oana Mădălina Călin v Direcţia Regională a Finanţelor Publice Ploieşti – Administraţia Judeţeană a Finanţelor Publice Dâmboviţa and Others.
• Commission of the European Communities v Kingdom of Denmark.
• ASM Brescia SpA v Comune di Rodengo Saiano.
• Wolfgang und Dr. Wilfried Rey Grundstücksgemeinschaft GbR v Finanzamt Krefeld.



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• Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
• Consolidated version of the Treaty on the Functioning of the European Union 2016/C 202/01
• Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages
• Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages
• Treaty establishing the European Community