ECJ Judgment – Reference for a preliminary ruling – Taxation – Directive 92/12/EEC – General arrangements for products subject to excise duty – Imposition of duty on smuggled goods – Goods released for consumption in one Member State and transported to another Member State – Determination of the competent Member State – Right of the transit State to impose duty on those goods
S. Rodin, P
C-175/14, [2015] EUECJ C-175/14
Bailii
Directive 92/12/EEC
European, Customs and Excise
Updated: 28 December 2021; Ref: scu.543916