Court of Justice of the European Union · Judgment
C-349/13Minister Finansów v Oil Trading Poland sp. z.o.o
- Decided
- 2015-02-12
- ECLI
- ECLI:EU:C:2015:84
- CELEX
- 62013CJ0349
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Reference for a preliminary ruling — Excise duties — Directives 92/12/EEC and 2008/118/EC — Scope — Mineral oils and energy products — Lubricating oils used for purposes other than as motor fuels or as heating fuels — Not included — Excise duty levied on the consumption of energy products, imposed by a Member State in accordance with the harmonised excise duty arrangements — Concept of ‘formalities connected with the crossing of frontiers’ — Article 110 TFEU — Shorter payment deadline in certain cases for intra-Community purchases than for products acquired on the domestic market.
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.
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