ECJ Judgment – Reference for a preliminary ruling – Taxation – General arrangements for excise duty – Directive 2008/118/EC – Occurrence of an irregularity during a movement of excise goods – Movement of goods under a duty suspension arrangement – Goods missing on delivery – Levying of excise duty in the absence of proof of destruction or loss of the goods)
C-64/15, [2016] EUECJ C-64/15, ECLI:EU:C:2016:62
Bailii
European, Customs and Excise
Updated: 09 January 2022; Ref: scu.559456