Keywords
Summary

Keywords

Tax provisions - Harmonisation of laws - Excise duty - Directive 92/12 - Chargeability of duty - Release for consumption of products subject to excise duty - Notion - Mere holding of a product subject to excise duty - Inclusion - Conditions

(Council Directive 92/12, Art. 6(1))

Summary

$$Article 6(1) of Directive 92/12 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products, as amended by Directive 94/74, must be interpreted as meaning that the mere holding of a product subject to excise duty within the meaning of Article 3(1) of that directive constitutes a release for consumption where that product is held outside a suspension arrangement and duty has not yet been levied on it pursuant to the applicable provisions of Community law and national legislation.

( see paras 36, 42 and operative part )