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Case C-326/20: Judgment of the Court (Third Chamber) of 13 January 2022 (request for a preliminary ruling from the Administratīvā apgabaltiesa — Latvia) — ‘MONO’ SIA v Valsts ieņēmumu dienests (Reference for a preliminary ruling — Excise duties — Directive 2008/118/EC — Exemption from the harmonised excise duty — Goods intended for use in the context of diplomatic or consular relations — Conditions for the application of the exemption laid down by the host Member State — Payment by means other than cash)
ECLI:EU:UNKNOWN:62020CA0326
62020CA0326
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7.3.2022
Official Journal of the European Union
C 109/7
(Case C-326/20)
(Reference for a preliminary ruling - Excise duties - Directive 2008/118/EC - Exemption from the harmonised excise duty - Goods intended for use in the context of diplomatic or consular relations - Conditions for the application of the exemption laid down by the host Member State - Payment by means other than cash)
(2022/C 109/09)
Language of the case: Latvian
Referring court
Parties to the main proceedings
Applicant: ‘MONO’ SIA
Defendant: Valsts ieņēmumu dienests
Operative part of the judgment
Article 12 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 the host Member State, where it lays down conditions and limits for the application of the exemption from excise duty on goods used in the context of diplomatic and consular relations, from making the application of that exemption subject to the condition that the purchase price of those goods be paid by means of payment other than cash.
(1) OJ C 329, 5.10.2020.