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Court of Justice of the European Union · Judgment

C-395/00Distillerie Fratelli Cipriani SpA v Ministero delle Finanze

Decided
2002-12-12
ECLI
ECLI:EU:C:2002:751
CELEX
62000CJ0395
Finality
Final, the decision cannot be appealed

The court's own keywords

Directive 92/12/EEC - Article 20 - Export to non-member countries of products under duty-suspension arrangements - Products having to be considered not to have arrived at their destination by reason of the falsification of the accompanying document - Place of the offence or irregularity unknown - Determination of the Member State in which excise duty is chargeable.

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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