(Judgment) Reference for a preliminary ruling – Excise duties – Directive 92/12/EC – Article 4 – Movement of products under suspension of excise duties – Conditions – Articles 6 and 20 – Release of products for consumption – Falsification of the administrative document of accompaniment – ??Offense or irregularity committed during the circulation of products subject to excise duty under a duty suspension procedure – Irregular removal of products from a suspension procedure – Recipient not having knowledge of the movement – ??Fraud committed by a third party – Article 13 , under (a), and Article 15, paragraph 3 – Compulsory traffic guarantee – Scope
Citations:
ECLI:EU:C:2022:215, [2022] EUECJ C-711/20
Links:
Jurisdiction:
European
Customs and Excise
Updated: 16 April 2022; Ref: scu.675451