Case C-663/11: Judgment of the Court (Fifth Chamber) of 30 May 2013 (request for a preliminary ruling from the Curtea de Apel Oradea — Romania) — Scandic Distilleries SA v Direcția Generală de Administrare a Marilor Contribuabili (Request for a preliminary ruling — Directive 92/12/EEC — Excise duties — Products released for consumption in a Member State where the excise duty was paid — Same products transported to another Member State where the excise duty has also been paid — Request for reimbursement of the excise duty paid in the first Member State — Refusal for not introducing the request before the goods were dispatched — Compatibility with European Union law)