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Document 62024TA0534
Case T-534/24, Gotek: Judgment of the Court (Chamber giving preliminary rulings) of 9 July 2025 (request for a preliminary ruling from the Upravni sud u Osijeku – Croatia) – MK v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak (Reference for a preliminary ruling – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Chargeability of excise duty – Release for consumption – Energy products – Whether excise duty arises – Fictitious supply of excise goods appearing on falsified invoices)
Case T-534/24, Gotek: Judgment of the Court (Chamber giving preliminary rulings) of 9 July 2025 (request for a preliminary ruling from the Upravni sud u Osijeku – Croatia) – MK v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak (Reference for a preliminary ruling – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Chargeability of excise duty – Release for consumption – Energy products – Whether excise duty arises – Fictitious supply of excise goods appearing on falsified invoices)
Case T-534/24, Gotek: Judgment of the Court (Chamber giving preliminary rulings) of 9 July 2025 (request for a preliminary ruling from the Upravni sud u Osijeku – Croatia) – MK v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak (Reference for a preliminary ruling – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Chargeability of excise duty – Release for consumption – Energy products – Whether excise duty arises – Fictitious supply of excise goods appearing on falsified invoices)
OJ C, C/2025/4602, 25.8.2025, ELI: http://data.europa.eu/eli/C/2025/4602/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)
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Official Journal |
EN C series |
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C/2025/4602 |
25.8.2025 |
Judgment of the Court (Chamber giving preliminary rulings) of 9 July 2025 (request for a preliminary ruling from the Upravni sud u Osijeku – Croatia) – MK v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak
(Case T-534/24, (1) Gotek (2) )
(Reference for a preliminary ruling - Taxation - Excise duties - Directive 2008/118/EC - Article 7 - Chargeability of excise duty - Release for consumption - Energy products - Whether excise duty arises - Fictitious supply of excise goods appearing on falsified invoices)
(C/2025/4602)
Language of the case: Croatian
Referring court
Upravni sud u Osijeku
Parties to the main proceedings
Applicant: MK
Defendants: Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak
Operative part of the judgment
Article 7 of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC
must be interpreted as precluding national legislation, as interpreted by the national authorities, which provides that excise duty is chargeable on the basis of a fictitious supply of excise goods appearing on falsified invoices.
(1) OJ C, C/2024/7364, 16.12.2024.
(2) The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.
ELI: http://data.europa.eu/eli/C/2025/4602/oj
ISSN 1977-091X (electronic edition)