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Case C-214/24, Hauptzollamt C: Order of the Court (Seventh Chamber) of 4 October 2024 (request for a preliminary ruling from the Bundesfinanzhof – Germany) – A v Hauptzollamt C (Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Answer to the preliminary question which can be clearly deduced from the case-law or leaves no room for reasonable doubt – Harmonisation of legislation – Tax provisions – Directive 2008/118/EC – Excise duties on tobacco products – Excise goods – Goods imported irregularly into a Member State and transported to another Member State of destination – Taxation of goods – Determination of the competent Member State – Right of the transit State to tax those goods)
ECLI:EU:UNKNOWN:62024CB0214
62024CB0214
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Official Journal of the European Union
C series
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C/2025/135
13.1.2025
(Case C-214/24,
(Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court - Answer to the preliminary question which can be clearly deduced from the case-law or leaves no room for reasonable doubt - Harmonisation of legislation - Tax provisions - Directive 2008/118/EC - Excise duties on tobacco products - Excise goods - Goods imported irregularly into a Member State and transported to another Member State of destination - Taxation of goods - Determination of the competent Member State - Right of the transit State to tax those goods)
(C/2025/135)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: A
Defendant: Hauptzollamt C
Operative part of the order
Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC, in particular, Articles 7 and 33
must be interpreted as meaning that excise duty on tobacco products, irregularly imported onto the territory of a Member State, then transported for commercial purposes to another Member State, transiting through several Member States, without having been placed under a duty suspension arrangement, may only be levied by one Member State, namely the Member State of destination to which they were transported, excluding Member States of transit.
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ELI: http://data.europa.eu/eli/C/2025/135/oj
ISSN 1977-091X (electronic edition)
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* * *
(1) Date of submission: 20 March 2024.
Gratsias
Passer
Smulders
Delivered in open court in Luxembourg on 6 March 2025.
Registrar
President of the Chamber
ECLI:EU:C:2025:140
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