Court of Justice of the European Union · Judgment
C-314/06Société Pipeline Méditerranée et Rhône (SPMR) v Administration des douanes et droits indirects and Direction nationale du renseignement et des enquêtes douanières (DNRED)
- Decided
- 2007-12-18
- ECLI
- ECLI:EU:C:2007:817
- CELEX
- 62006CJ0314
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Directive 92/12/EEC - Excise duties - Mineral Oils - Losses - Exemption from tax - Force majeure.
Interprets
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.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act