Metro Cash & Carry Danmark ApS. Intra-Community movement of products subject to excise and the obligation on the supplier to check on transport. Court of Justice

The Court of Justice of the European Union has given judgment in the case Metro Cash & Carry Danmark ApS. The CJ declared that articles 7 to 9 of Council Directive 92/12/EEC must be interpreted as meaning that a trader, such as the trader at issue in the main proceedings, is not required to check whether purchasers from other Member States intend to import products subject to excise duty into another Member State and, where relevant, whether such importation is for private or commercial use.