Case C‑509/22

Agenzia delle Dogane e dei Monopoli

v

Girelli Alcool Srl

(Request for a preliminary ruling from the Corte suprema di cassazione)

Judgment of the Court (Fifth Chamber) of 18 April 2024

(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)

1. Tax provisions – Harmonisation of laws – Excise duties – Directive 2008/118 – Chargeability of excise duty – Total destruction or irretrievable loss of a product placed under a duty-suspension arrangement – Force majeure – Concept

   (Council Directive 2008/118, Art. 7(4))

   (see paragraphs 39-48, operative part 1)

2. Tax provisions – Harmonisation of laws – Excise duties – Directive 2008/118 – Chargeability of excise duty – Total destruction or irretrievable loss of a product placed under a duty-suspension arrangement – Unforeseeable circumstances – Definition – Irretrievable loss caused by a non-serious fault committed by an employee of the authorised warehousekeeper – Not included

   (Council Directive 2008/118, Art. 7(4))

   (see paragraphs 49-55, 57-61, operative part 2)

3. Tax provisions – Harmonisation of laws – Excise duties – Directive 2008/118 – Chargeability of excise duty – Total destruction or irretrievable loss of a product placed under a duty-suspension arrangement – National law treating, in every case, acts constituting a non-serious fault attributable to the relevant person liable to excise duty in the same way as unforeseeable circumstances and force majeure – Not permissible – Release for consumption – Concept – Total destruction or irretrievable loss caused by acts constituting a non-serious fault committed in the context of an operation having prior authorisation from the competent national authorities – Not included

   (Council Directive 2008/118, Art. 7(4))

   (see paragraphs 63-70, 73-75, operative part 3)

4. Tax provisions – Harmonisation of laws – Excise duties – Directive 2008/118 – Chargeability of excise duty – Total destruction or irretrievable loss of a product placed under a duty-suspension arrangement – Authorisation by the competent authorities of the Member State – Meaning

   (Council Directive 2008/118, Art. 7(4))

   (see paragraphs 78-81, operative part 4)

See the text of the decision.