Judgment of the Court of 12 December 2002 in Case C-395/00 (Reference for a preliminary ruling from the Tribunale di Trento): Distillerie Fratelli Cipriani SpA v Ministero delle Finanze (Directive 92/12/EEC — Article 20 — Export to non-member countries of products under duty-suspension arrangements — Products having to be considered not to have arrived at their destination by reason of the falsification of the accompanying document — Place of the offence or irregularity unknown — Determination of the Member State in which excise duty is chargeable)

Judgment of the Court of 12 December 2002 in Case C-395/00 (Reference for a preliminary ruling from the Tribunale di Trento): Distillerie Fratelli Cipriani SpA v Ministero delle Finanze (Directive 92/12/EEC — Article 20 — Export to non-member countries of products under duty-suspension arrangements — Products having to be considered not to have arrived at their destination by reason of the falsification of the accompanying document — Place of the offence or irregularity unknown — Determination of the Member State in which excise duty is chargeable)

Judgment of the Court of 12 December 2002 in Case C-395/00 (Reference for a preliminary ruling from the Tribunale di Trento): Distillerie Fratelli Cipriani SpA v Ministero delle Finanze (Directive 92/12/EEC — Article 20 — Export to non-member countries of products under duty-suspension arrangements — Products having to be considered not to have arrived at their destination by reason of the falsification of the accompanying document — Place of the offence or irregularity unknown — Determination of the Member State in which excise duty is chargeable)

Úř. věst. C 19, 25.1.2003, p. 4–4 (ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)