Judgment of the Court (Second Chamber), 3 July 2014

Stanislav Gross v Hauptzollamt Braunschweig

Request for a preliminary ruling from the Bundesfinanzhof

Taxation — Directive 92/12/EEC — Articles 7, 8 and 9 — General arrangements for products subject to excise duty — Products released for consumption in one Member State and held for commercial purposes in another Member State — Whether excise duty is chargeable to a person holding those products who has acquired them in the Member State of destination — Acquisition at the end of the entry process

Case C‑165/13

Reports of Cases

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