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Case C-165/13: Judgment of the Court (Second Chamber) of 3 July 2014 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Stanislav Gross v Hauptzollamt Braunschweig (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)
ECLI:EU:UNKNOWN:62013CA0165
62013CA0165
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Official Journal of the European Union
C 292/7
(Case C-165/13) (<span class="super">1</span>)
((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))
2014/C 292/09
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Stanislav Gross
Defendant: Hauptzollamt Braunschweig
Operative part of the judgment
Article 9(1) of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products, as amended by Council Directive 92/108/EEC of 14 December 1992, read in conjunction with Article 7 of that directive, must be interpreted as allowing a Member State to designate as liable to excise duty a person who holds for commercial purposes, on the fiscal territory of that State, products subject to excise duty that have been released for consumption in another Member State, in circumstances such as those of the case before the referring court, even though that person was not the first holder of those products in the Member State of destination.
(<span class="note">1</span>) OJ C 207, 20.7.2013.