ECJ Judgment – Taxation – Directive 92/12/EEC – Articles 7, 8 and 9 – General arrangements for products subject to excise duty – Products released for consumption in one Member State and held for commercial purposes in another Member State – Whether excise duty is chargeable to a person holding those products who has acquired them in the Member State of destination – Acquisition at the end of the entry process
R. Silva de Lapuerta, P
C-165/13, [2014] EUECJ C-165/13 – J
Bailii
Directive 92/12/EEC 7 8 9
European
Updated: 07 August 2021; Ref: scu.533750
