ECJ Excise duty – Directive 92/12/EEC – Articles 7 to 9 – Directive 2008/118/EC – Articles 32 to 34 – Intra-Community movement of products subject to excise – Regulation (EEC) No 3649/92 – Articles 1 and 4 – Simplified accompanying document – Copy 1 – ‘Cash and carry’ business – Products released for consumption in a Member State and held for commercial purposes in another Member State or products acquired by private individuals for their own use and transported by them – Spirits – No obligation on the supplier to check
Jarasiunas P
C-315/12, [2013] EUECJ C-315/12
Bailii
Directive 92/12/EEC 7 8 9, Directive 2008/118/EC 32 33 34, Regulation (EEC) No 3649/92 1 4
European
Customs and Excise
Updated: 01 November 2021; Ref: scu.513414
