Kolinsen. Excise duty payable in state of arrival when goods missing under duty suspension. General Court

Judgment of the General Court in the case Kolinsen. Article 10(2) of Council Directive 2008/118/EC must be interpreted as applying to a situation in which excise goods moving under a duty suspension arrangement have not arrived in their entirety at their destination and the missing quantity of goods had not been detected until the means of transport containing those goods was unloaded, so that, since the irregularity within the meaning of that provision is thus deemed to have occurred in the State of arrival, excise duty is chargeable there.