At this point, it is necessary to assess whether the evidence provided by the Commission is sufficient to demonstrate that the tax arrangements at issue are likely to produce a protectionist effect in relation to beer and to the detriment of wine.
Llegados a este punto, debe valorarse si los elementos facilitados por la Comisión son suficientes para demostrar la idoneidad del régimen fiscal controvertido para producir un efecto protector de la cerveza en detrimento del vino.