ECJ (Judgment) Reference for a preliminary ruling – Taxation – General arrangements governing excise duty – Directive 92/12/EEC – Manufactured tobacco moving under an excise duty suspension arrangement – Liability of the authorised warehousekeeper – Whether Member States may make the authorised warehousekeeper jointly and severally liable for the payment of sums corresponding to the financial penalties imposed on those engaged in smuggling – Principles of proportionality and legal certainty
C-81/15, [2016] EUECJ C-81/15, ECLI:EU:C:2016:398
Bailii
Directive 92/12/EEC
European, Customs and Excise
Updated: 17 January 2022; Ref: scu.565142
