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Case T-685/24, Jelgratz: Request for a preliminary ruling from the Finanzgericht Berlin-Brandenburg (Germany) made on 5 December 2024 – A v Hauptzollamt
ECLI:EU:UNKNOWN:62024TN0685
62024TN0685
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Official Journal of the European Union
C series
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C/2025/1440
10.3.2025
(Case T-685/24, Jelgratz)
(C/2025/1440)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: A
Defendant: Hauptzollamt
Questions referred
1.Must Article 32 of Council Directive 2008/118/EC (Acquisition by private individuals) be interpreted as precluding a national interpretation according to which ‘own use’ is excluded, irrespective of the quantity transported, in the event of the acquisition of tobacco products for the purpose of passing them on to another person, even if the passing on is done free of charge?
2.If the answer to Question 1 is in the affirmative, Must Article 32 of Directive 2008/118/EC be interpreted as meaning that the concept of ‘own use’, taking into account the other criteria, in particular the quantity criterion, includes gifts to close relatives but not gifts to other persons?
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The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.
Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ 2009 L 9, p. 12).
ELI: http://data.europa.eu/eli/C/2025/1440/oj
ISSN 1977-091X (electronic edition)
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