Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 10 April 2014 — Ralph Prankl

(Case C-175/14)

2014/C 235/04

Language of the case: German

Referring court

Verwaltungsgerichtshof

Parties to the main proceedings

Applicant: Ralph Prankl

Defendant: Bundesfinanzgericht

Question referred

Are Article 7(1) and (2) and Article 9(1) of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (1) (OJ 1992 L 76, p. 1), as amended by Council Directive 92/108/EEC (2) of 14 December 1992 (OJ 1992 L 390, p. 1), to be interpreted as precluding national provisions which provide that where excise goods (cigarettes) have been released for consumption in a (first) Member State and, without an accompanying document in accordance with Article 7(4) of that directive, have been transported by land to another Member State (Member State of destination) through one or more other Member States (transit Member States) in order to be sold in the Member State of destination, excise duty (tobacco duty) is charged also in a transit Member State?

(1)  OJ 1992 L 76, p. 1.

(2)  Council Directive 92/108/EEC of 14 December 1992 amending Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products and amending Directive 92/81/EEC; OJ 1992 L 390, p. 124.