Judgment of the Court (Tenth Chamber) of 12 February 2015

Minister Finansów v Oil Trading Poland sp. z.o.o.

Request for a preliminary ruling from the Naczelny Sąd Administracyjny

Reference for a preliminary ruling — Excise duties — Directives 92/12/EEC and 2008/118/EC — Scope — Mineral oils and energy products — Lubricating oils used for purposes other than as motor fuels or as heating fuels — Not included — Excise duty levied on the consumption of energy products, imposed by a Member State in accordance with the harmonised excise duty arrangements — Concept of ‘formalities connected with the crossing of frontiers’ — Article 110 TFEU — Shorter payment deadline in certain cases for intra-Community purchases than for products acquired on the domestic market

Case C-349/13

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)