Judgment of the Court (Third Chamber) of 23 November 2006.
Staatssecretaris van Financiën v B. F. Joustra.
Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.
Tax provisions - Harmonisation of laws - Directive 92/12/EEC - Excise duties - Wine - Articles 7 to 10 - Determination of the Member State in which duties are chargeable - Acquisition by a private individual for his own use and that of other private individuals - Transport to another Member State by a transport undertaking - Arrangements applicable in the Member State of destination.
Case C-5/05.
Reports of Cases
2006 I-11075
Links to the texts
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Curia |
EUR-Lex |
Autres Liens |
Opinion
ECLI:EU:C:2005:737 |
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Judgment
ECLI:EU:C:2006:733 |
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