ECJ Taxation – Judgment – Failure of a Member State to fulfil obligations – Directive 2008/118/EC – Article 7 – General arrangements for excise duty – Supply of petroleum products, without charging excise duty – Filling stations at the border of the Hellenic Republic with third countries – Chargeability of excise duty – Concept of ‘release for consumption’ of excise goods – Concept of ‘departure from a duty suspension arrangement’
Citations:
ECLI:EU:C:2018:77, [2018] EUECJ C-590/16
Links:
Jurisdiction:
European
Customs and Excise
Updated: 04 April 2022; Ref: scu.604716
