Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 31 December 2020 – TanQuid Polska Sp. z o. o. v Generální ředitelství cel

(Case C-711/20)

Language of the case: Czech

Referring court

Nejvyšší správní soud

Parties to the main proceedings

Applicant: TanQuid Polska Sp. z o. o.

Defendant: Generální ředitelství cel

Questions referred

Are products that are subject to excise duty transported pursuant to a suspension arrangement within the meaning of Article 4(c) of Council Directive 92/12/EEC ¹ in a situation where a customs office of one Member State agreed to the movement of products under a duty-suspension arrangement from a tax warehouse to a registered trader established in another Member State, even though the conditions for the movement of those products under the duty-suspension arrangement were objectively not met, it having been established at a subsequent stage of the procedure that the registered trader had no knowledge of the movement of the products, due to fraud by third parties?

Does the provision of an excise duty guarantee, as provided for by Article 15(3) of Council Directive 92/12/EEC, issued for a purpose other than the movement of products under a duty-suspension arrangement between a tax warehouse and a registered trader established in another Member State preclude the due commencement of movement under a duty-suspension arrangement, if the provision of the guarantee was recorded in the accompanying documents for the movement of the products under the duty-suspension arrangement for the registered trader and confirmed by the customs authority of the Member State?

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¹ 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 (OJ 1992 L 76, p. 1).