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Case C-330/05: Judgment of the Court (First Chamber) of 15 November 2007 (reference for a preliminary ruling from the Hovrätten för Övre Norrland (Sweden)) — Criminal proceedings against Fredrik Granberg (Excise duties — Mineral oils — Atypical transport)
ECLI:EU:UNKNOWN:62005CA0330
62005CA0330
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12.1.2008
Official Journal of the European Union
C 8/3
(Case C-330/05) (Excise duties - Mineral oils - Atypical transport)
(2008/C 8/05)
Language of the case: Swedish
Referring court
Party in the main proceedings
Re:
Reference for a preliminary ruling — Hovrätten för Övre Norrland — Interpretation of Article 9(3) 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 (OJ 1992 L 76, p. 1) — Import by private individuals of mineral oils already released for consumption in another Member State — Atypical means of transport
Operative part of the judgment
The Court rules:
1.Article 9(3) of the 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, does not allow Member States generally to impose excise duty in the Member State of consumption on heating oil acquired in another Member State by a private individual for own use and transported by him to the Member State of consumption, irrespective of the means of transport used.
2.The transport by a private individual of 3 000 litres of heating oil in three ‘intermediate bulk containers’ on board a van constitutes an atypical mode of transport within the meaning of Article 9(3) of Directive 92/12, as amended by Directive 92/108.
3.Article 7(4) of Directive 92/12, as amended by Directive 92/108, does not preclude the legislation of a Member State of destination in which excise duty is chargeable, as allowed under Article 9(3) of that directive, from imposing on any private individual who has personally acquired, for his own use, heating oil in another Member State where it has been made available for consumption, and transported the product himself to the Member State of destination by means of an atypical mode of transport, within the meaning of Article 9(3), to have lodged a guarantee to ensure payment of the excise duties and to have an accompanying document as well as a document confirming lodgement of the guarantee of payment of the excise duties.
(<span class="super">1</span>) OJ C 271, 29.10.2005.