Case C-509/22

DECISION

Title: Judgment of the Court (Fifth Chamber) of 18 April 2024. Agenzia delle Dogane e dei Monopoli v Girelli Alcool Srl. Request for a preliminary ruling from the Corte suprema di cassazione. Reference for a preliminary ruling – Taxation – Excise duties – Directive 2008/118/EC – Article 7(4) – Chargeability of excise duty – Release for consumption – Total destruction or irretrievable loss of a product placed under a duty-suspension arrangement – Concept of ‘unforeseeable circumstances’ – Authorisation by the competent authorities of the Member State – Irretrievable loss caused by a non-serious fault committed by an employee of the authorised warehousekeeper. Case C-509/22.
ECLI identifier: ECLI:EU:C:2024:341
Judge-Rapporteur: Ilešič
Type of procedure: Reference for a preliminary ruling
Complementary documents:: Communication published in the Official Journal

18/04/2024

Title: Opinion of Advocate General Collins delivered on 28 September 2023. Agenzia delle Dogane e dei Monopoli v Girelli Alcool Srl. Request for a preliminary ruling from the Corte suprema di cassazione. Reference for a preliminary ruling – Taxation – Excise duties – Directive 2008/118/EC – Article 7(4) – Chargeability of excise duty – Release for consumption – Total destruction or irretrievable loss of a product placed under a duty-suspension arrangement – Concept of ‘unforeseeable circumstances’ – Authorisation by the competent authorities of the Member State – Irretrievable loss caused by a non-serious fault committed by an employee of the authorised warehousekeeper. Case C-509/22.
ECLI identifier: ECLI:EU:C:2023:720
Advocate General: Collins

28/09/2023