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Court of Justice of the European Union · Judgment

C-325/99G. van de Water v Staatssecretaris van Financiën

Decided
2001-04-05
ECLI
ECLI:EU:C:2001:201
CELEX
61999CJ0325
Finality
Final, the decision cannot be appealed

The court's own keywords

Tax provisions - Harmonisation of laws - Excise duties - Directive 92/12/EEC - Chargeability of duty - Release for consumption of products subject to excise duty - Notion - Mere holding of a product subject to excise duty.

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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    • Six fixed blocks, one source per line
    • No sentence written by a language model
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    • Model card and audit published under the EU AI Act

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