This document is an excerpt from the EUR-Lex website
Document 62020CJ0711
Judgment of the Court (Tenth Chamber) of 24 March 2022.
TanQuid Polska Sp. z o. o. v Generální ředitelství cel.
Reference for a preliminary ruling – Excise duties – Directive 92/12/EC – Article 4 – Movement of products under excise duty suspension – Conditions – Articles 6 and 20 – Release of products for consumption – Falsification of the accompanying administrative document – Offence or irregularity committed in the course of the movement of products subject to excise duty under a duty suspension arrangement – Irregular departure of products from a suspension arrangement – Consignee unaware of the movement – Fraud committed by a third party – Article 13(a) and Article 15(3) – Compulsory guarantee to cover movement – Scope.
Case C-711/20.
Judgment of the Court (Tenth Chamber) of 24 March 2022.
TanQuid Polska Sp. z o. o. v Generální ředitelství cel.
Reference for a preliminary ruling – Excise duties – Directive 92/12/EC – Article 4 – Movement of products under excise duty suspension – Conditions – Articles 6 and 20 – Release of products for consumption – Falsification of the accompanying administrative document – Offence or irregularity committed in the course of the movement of products subject to excise duty under a duty suspension arrangement – Irregular departure of products from a suspension arrangement – Consignee unaware of the movement – Fraud committed by a third party – Article 13(a) and Article 15(3) – Compulsory guarantee to cover movement – Scope.
Case C-711/20.
ECLI identifier: ECLI:EU:C:2022:215
Case C‑711/20
Generální ředitelství cel
v
TanQuid Polska sp. z o.o.
(Request for a preliminary ruling from the Nejvyšší správní soud)
Judgment of the Court (Tenth Chamber) of 24 March 2022
(Reference for a preliminary ruling – Excise duties – Directive 92/12/EC – Article 4 – Movement of products under excise duty suspension – Conditions – Articles 6 and 20 – Release of products for consumption – Falsification of the accompanying administrative document – Offence or irregularity committed in the course of the movement of products subject to excise duty under a duty suspension arrangement – Irregular departure of products from a suspension arrangement – Consignee unaware of the movement – Fraud committed by a third party – Article 13(a) and Article 15(3) – Compulsory guarantee to cover movement – Scope)
-
Tax provisions – Harmonisation of laws – Excise duties – Directive 92/12 – Mineral oils – Movement of products under excise duty suspension – Concept
(Council Directive 92/12, Art. 4(c))
(see paragraph 72, operative part)
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Tax provisions – Harmonisation of laws – Excise duties – Directive 92/12 – Mineral oils – Movement of products under excise duty suspension – Determining whether the movement is lawful
(Council Directive 92/12, Art. 4(c))
(see paragraph 72, operative part)