Court of Justice of the European Union · Judgment
C‑315/12Metro Cash & Carry Danmark ApS v Skatteministeriet
- Decided
- 2013-07-18
- ECLI
- ECLI:EU:C:2013:503
- CELEX
- 62012CJ0315
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Excise duty — Directive 92/12/EEC — Articles 7 to 9 — Directive 2008/118/EC — Articles 32 to 34 — Intra-Community movement of products subject to excise — Regulation (EEC) No 3649/92 — Articles 1 and 4 — Simplified accompanying document — Copy 1 — ‘Cash & carry’ business — Products released for consumption in a Member State and held for commercial purposes in another Member State or products acquired by private individuals for their own use and transported by them — Spirits — No obligation on the supplier to check.
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