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Case C-323/22, KRI: Judgment of the Court (Tenth Chamber) of 7 September 2023 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — KRI SpA, legal successor of SI.LO.NE. — Sistema logistico nord-est Srl v Agenzia delle Dogane e dei Monopoli (Reference for a preliminary ruling — Free movement of goods — Excise duties — Directive 92/12/EEC — Article 6(1)(a) — Chargeability of excise duty — Irregular departure from a suspension arrangement — Unlawful act solely attributable to a third party — Falsification of the accompanying administrative document — Article 14(1) — Exemption for losses occurring under the suspension arrangement — Fortuitous events or force majeure — Liability of the authorised warehousekeeper)
ECLI:EU:UNKNOWN:62022CA0323
62022CA0323
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Official Journal of the European Union
Series C
C/2023/199
(Case C-323/22, (<span class="oj-super oj-note-tag">1</span>) KRI)
(Reference for a preliminary ruling - Free movement of goods - Excise duties - Directive 92/12/EEC - Article 6(1)(a) - Chargeability of excise duty - Irregular departure from a suspension arrangement - Unlawful act solely attributable to a third party - Falsification of the accompanying administrative document - Article 14(1) - Exemption for losses occurring under the suspension arrangement - Fortuitous events or force majeure - Liability of the authorised warehousekeeper)
(C/2023/199)
Language of the case: Italian
Referring court
Parties to the main proceedings
Applicant: KRI SpA, legal successor of SI.LO.NE. — Sistema logistico nord-est Srl
Defendant: Agenzia delle Dogane e dei Monopoli
Operative part of the judgment
The first sentence of Article 14(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
must be interpreted as meaning that the exemption from tax laid down in that provision does not apply to the warehousekeeper, which is liable for the payment of duty, in the case of a departure from the suspension arrangement owing to an unlawful act solely attributable to a third party, even where the warehousekeeper was wholly uninvolved in that unlawful act and had a legitimate expectation that the goods moved in accordance with the rules under the arrangement for the suspension of duty.
ELI: http://data.europa.eu/eli/C/2023/199/oj
ISSN 1977-091X (electronic edition)
* * *
(*1) Language of the case: Italian.