Reports of Cases before the Court of Justice and the Court of First Instance V. 2014-5

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2014-5 Reports of Cases before the Court of Justice and the Court of First Instance 1 (2014)

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ZCVRLA

Reports of Cases

Case C-165/13

Stanislav Gross
v
Hauptzollamt Braunschweig

(Request for a preliminary ruling from the Bundesfinanzhof)

(Taxation - Directive 92/12/EEC - Articles 7, 8 and 9 - General arrangements for products subject
to excise duty - Products released for consumption in one Member State and held for commercial
purposes in another Member State - Whether excise duty is chargeable to a person holding those
products who has acquired them in the Member State of destination - Acquisition at the end of the
entry process)

Summary - Judgment of the Court (Second Chamber), 3 July 2014

1. Tax provisions - Harmonisation of laws - Excise duties - Directive 92/12
to be identical in all Member States - Prevention of double taxation

Excise duty having

(Council Directive 92/12)

2. Questions referred for a preliminary ruling - Jurisdiction of the Court - Identification of relevant
EU law - Reformulation of the questions

(Art. 267 TFEL; Council Directive 92/12)

3. Tax provisions - Harmonisation of laws - Excise duties - Directive 92/12 - Products released
for consumption in one Member State and held for commercial purposes in another Member
State - Person receiving the products at issue - Products held successively by several persons -
Excise duty chargeable to all persons holding the products

(Council Directives 2008/118, Art. 33(3) and 92/12, Arts 7(3) and 9(1))

1. See the text of the decision.

(see para. 17)

2. See the text of the decision.

(see para. 20)

3. In expressly providing that the person 'receiving the products' at issue may be liable to excise duty
on products subject to that duty released for consumption in a Member State and held for commercial
purposes in another Member State, Article 7(3) of Directive 92/12 on the general arrangements for

ECLJ:EU:C:2014:20421

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