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Court of Justice of the European Union · Judgment

C‑165/13Stanislav Gross v Hauptzollamt Braunschweig

Decided
2014-07-03
ECLI
ECLI:EU:C:2014:2042
CELEX
62013CJ0165
Finality
Final, the decision cannot be appealed

The court's own keywords

Taxation — Directive 92/12/EEC — Articles 7, 8 and 9 — General arrangements for products subject to excise duty — Products released for consumption in one Member State and held for commercial purposes in another Member State — Whether excise duty is chargeable to a person holding those products who has acquired them in the Member State of destination — Acquisition at the end of the entry process.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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