ECJ Judgment – Reference for a preliminary ruling – Excise duties – Directives 92/12/EEC and 2008/118/EC – Scope – Mineral oils and energy products – Lubricating oils used for purposes other than as motor fuels or as heating fuels – Not included – Excise duty levied on the consumption of energy products, imposed by a Member State pursuant to its own harmonised excise duty arrangements – Concept of ‘formalities connected with the crossing of frontiers’ – Article 110 TFEU – Shorter payment deadline in certain cases for intra-Community purchases than for products acquired on the domestic market
C. Vajda (Rapporteur), P
C-349/13, [2015] EUECJ C-349/13
Bailii
Directive 92/12/EEC, Directive 2008/118/EC
European
Updated: 28 December 2021; Ref: scu.543261
