Judgment of the Court (Sixth Chamber) of 5 April 2001.

G. van de Water v Staatssecretaris van Financiën.

Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.

Tax provisions - Harmonisation of laws - Excise duties - Directive 92/12/EEC - Chargeability of duty - Release for consumption of products subject to excise duty - Notion - Mere holding of a product subject to excise duty.

Case C-325/99.

European Court reports 2001 Page I-02729

Bibliographic notice
Bibliographic notice + Text (bilingual display)
htmlpdf