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Case C-374/06: Judgment of the Court (First Chamber) of 13 December 2007 (reference for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — BATIG Gesellschaft für Beteiligungen mbH v Hauptzollamt Bielefeld (Preliminary reference — Tax provisions — Harmonisation of laws — Directive 92/12/EEC — Products subject to excise duty — Tax markings — Irregular departure from a suspension arrangement — Theft — Release for consumption in the Member State of the theft — Non-reimbursement of the tax markings of a Member State already affixed to the stolen products)
ECLI:EU:UNKNOWN:62006CA0374
62006CA0374
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Official Journal of the European Union
(Case C-374/06)
(Preliminary reference - Tax provisions - Harmonisation of laws - Directive 92/12/EEC - Products subject to excise duty - Tax markings - Irregular departure from a suspension arrangement - Theft - Release for consumption in the Member State of the theft - Non-reimbursement of the tax markings of a Member State already affixed to the stolen products)
(2008/C 51/34)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: BATIG Gesellschaft für Beteiligungen mbH
Defendant: Hauptzollamt Bielefeld
Re:
Reference for a preliminary ruling — Finanzgericht Düsseldorf — Interpretation of Council Directive 92/12/EEC of 25 February 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) — Refusal of a Member State to repay the amount paid for tax markings attached to tobacco products which then irregularly left the duty suspension arrangements of another Member State with the consequence that excise duty was paid in the latter State — Theft of cigarettes.
Operative part of the judgment
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 Regulation (EC) No 807/2003 of 14 April 2003 adapting to Decision 1999/468/EC the provisions relating to committees which assist the Commission in the exercise of its implementing powers laid down in Council instruments adopted in accordance with the consultation procedure (unanimity), does not preclude the legislation of a Member State which excludes the reimbursement of the amount paid to obtain tax markings issued by that Member State when those markings have been affixed to products subject to excise duty before being released for consumption in that Member State, when those products have been stolen in another Member State, involving the payment of excise duties in that other Member State, and when evidence has not been furnished that the stolen products will not be marketed in the Member State which issued those markings.
* * *
(1) OJ C 326, 30.12.2006.