Access to European Union law
<a href="https://eur-lex.europa.eu/content/help/eurlex-content/experimental-features.html" target="_blank">More about the experimental features corner</a>
Choose the experimental features you want to try
EUR-Lex
Access to European Union law

This document is an excerpt from the EUR-Lex website

You are here
Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Search tips
Need more search options? Use the Advanced search

Document 62024TN0685

Case T-685/24, Jelgratz: Request for a preliminary ruling from the Finanzgericht Berlin-Brandenburg (Germany) made on 5 December 2024 – A v Hauptzollamt

OJ C, C/2025/1440, 10.3.2025, ELI: http://data.europa.eu/eli/C/2025/1440/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

ELI: http://data.europa.eu/eli/C/2025/1440/oj

European flag

Official Journal
of the European Union

EN

C series

C/2025/1440

10.3.2025

Request for a preliminary ruling from the Finanzgericht Berlin-Brandenburg (Germany) made on 5 December 2024 – A v Hauptzollamt

(Case T-685/24, Jelgratz)  (1)

(C/2025/1440)

Language of the case: German

Referring court

Finanzgericht Berlin-Brandenburg

Parties to the main proceedings

Applicant: A

Defendant: Hauptzollamt

Questions referred

1.

Must Article 32 of Council Directive 2008/118/EC (2) (Acquisition by private individuals) be interpreted as precluding a national interpretation according to which ‘own use’ is excluded, irrespective of the quantity transported, in the event of the acquisition of tobacco products for the purpose of passing them on to another person, even if the passing on is done free of charge?

2.

If the answer to Question 1 is in the affirmative,

Must Article 32 of Directive 2008/118/EC be interpreted as meaning that the concept of ‘own use’, taking into account the other criteria, in particular the quantity criterion, includes gifts to close relatives but not gifts to other persons?

(1)  The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.

(2)  Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ 2009 L 9, p. 12).

ELI: http://data.europa.eu/eli/C/2025/1440/oj

ISSN 1977-091X (electronic edition)

Top