I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
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(1)
(2)
(Reference for a preliminary ruling - Taxation - Excise duties - Directive 2008/118/EC - Article 7 - Chargeability of excise duty - Release for consumption - Energy products - Whether excise duty arises - Fictitious supply of excise goods appearing on falsified invoices)
(C/2025/4602)
Language of the case: Croatian
Applicant: MK
Defendants: Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak
Article 7 of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC
must be interpreted as precluding national legislation, as interpreted by the national authorities, which provides that excise duty is chargeable on the basis of a fictitious supply of excise goods appearing on falsified invoices.
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(1)
OJ C, C/2024/7364, 16.12.2024.
(2) The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.
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ELI: http://data.europa.eu/eli/C/2025/4602/oj
ISSN 1977-091X (electronic edition)
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