Having regard to Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages, and in particular Article 27(4) thereof,
vu la directive 92/83/CEE du Conseil du 19 octobre 1992 concernant l'harmonisation des structures des droits d'accises sur l'alcool et les boissons alcooliques, et notamment son article 27, paragraphe 4,