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Case T-686/24, Buchgint: Request for a preliminary ruling from Finanzgericht Berlin-Brandenburg (Germany) made on 5 December 2024 – B v Hauptzollamt
ECLI:EU:UNKNOWN:62024TN0686
62024TN0686
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Official Journal of the European Union
C series
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C/2025/1441
10.3.2025
(Case T-686/24, Buchgint)
(C/2025/1441)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: B
Defendant: Hauptzollamt
Questions referred
1.Must Article 32 of Council Directive (EU) 2020/262 (Acquisition by a private individual) be interpreted as precluding a national interpretation according to which ‘own use’ is excluded, irrespective of the quantity transported, in the event of the acquisition of tobacco products for the purpose of passing them on to another person, even if the passing on is done free of charge?
2.If the answer to Question 1 is in the affirmative, Must Article 32 of Directive (EU) 2020/262 be interpreted as meaning that the concept of ‘own use’, taking into account the other criteria, in particular the quantity criterion, includes gifts to close relatives but not gifts to other persons?
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The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.
Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (OJ 2020 L 58, p. 4).
ELI: http://data.europa.eu/eli/C/2025/1441/oj
ISSN 1977-091X (electronic edition)
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Language of the case: German.
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