About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

2014-5 Reports of Cases before the Court of Justice and the Court of First Instance 1 (2014)

handle is hein.intyb/rcbjcofi0358 and id is 1 raw text is: ZCVRLA Reports of Cases Case C-165/13 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) Summary - Judgment of the Court (Second Chamber), 3 July 2014 1. Tax provisions - Harmonisation of laws - Excise duties - Directive 92/12 to be identical in all Member States - Prevention of double taxation Excise duty having (Council Directive 92/12) 2. Questions referred for a preliminary ruling - Jurisdiction of the Court - Identification of relevant EU law - Reformulation of the questions (Art. 267 TFEL; Council Directive 92/12) 3. Tax provisions - Harmonisation of laws - Excise duties - Directive 92/12 - Products released for consumption in one Member State and held for commercial purposes in another Member State - Person receiving the products at issue - Products held successively by several persons - Excise duty chargeable to all persons holding the products (Council Directives 2008/118, Art. 33(3) and 92/12, Arts 7(3) and 9(1)) 1. See the text of the decision. (see para. 17) 2. See the text of the decision. (see para. 20) 3. In expressly providing that the person 'receiving the products' at issue may be liable to excise duty on products subject to that duty released for consumption in a Member State and held for commercial purposes in another Member State, Article 7(3) of Directive 92/12 on the general arrangements for ECLJ:EU:C:2014:20421 1

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most