H&I 2013/5.30
Scandic Distilleries. Excise duty on products for consumption in another Member State. Advocate general
CJ 31-01-2013, C-663/11 (Conclusie) (Scandic Distilleries)
- Instantie
Court of Justice of the European Union (Advocate General)
- Datum
31 januari 2013
- Zaaknummer
C-663/11
- Roepnaam
Scandic Distilleries
- Vakgebied(en)
Accijns en verbruiksbelastingen / Accijns
Europees belastingrecht (V)
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 30‑05‑2013
Conclusie, Court of Justice of the European Union (Advocate General), 31‑01‑2013
Beroepschrift, Court of Justice of the European Union, 27‑12‑2011
Essentie
Scandic Distilleries. Excise duty on products for consumption in another Member State. Advocate general
Samenvatting
Opinion of Advocate General Sharpston in the case, Scandic Distilleries. In circumstances where excise duty is paid in one Member State, on goods which are subsequently dispatched to another Member State where they are intended for consumption, outside a duty-suspension arrangement and in circumstances other than those referred to in Article 10 of Council Directive 92/12/EEC, where excise duty is also paid in the Member State of destination, and where the requirements in Article 7(4) and (5) of that directive are fulfilled, it is ... Verder lezen? Log in om dit document te bekijken.