Due to the presence of two lone pairs of electrons in oxygen , ethanol act as weak base.
it reacts with strong mineral acids $(HCl, H_2SO_4,)$ etc
In the presence of excess of ethanol , the protonalted ethanol molecule undergoes nucleophilic attack by the unprotected
b)The oxegen atom of the hydroxyl group has two lone pairs of electrons.
Therefore Alcohols accept a proton from strong mineral acid to form oxonium ions.