This document is an excerpt from the EUR-Lex website
Document C2001/200/09
Judgment of the Court (Sixth Chamber) of 5 April 2001 in Case C-325/99 [reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)]: G. van de Water v Staatssecretaris van Financiën (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)
Judgment of the Court (Sixth Chamber) of 5 April 2001 in Case C-325/99 [reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)]: G. van de Water v Staatssecretaris van Financiën (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)
Judgment of the Court (Sixth Chamber) of 5 April 2001 in Case C-325/99 [reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)]: G. van de Water v Staatssecretaris van Financiën (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)
Úř. věst. C 200, 14.7.2001, p. 6–6
(ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)