Court of Justice of the European Union · Judgment
C-5/05Staatssecretaris van Financiën v B. F. Joustra
- Decided
- 2006-11-23
- ECLI
- ECLI:EU:C:2006:733
- CELEX
- 62005CJ0005
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Tax provisions - Harmonisation of laws - Directive 92/12/EEC - Excise duties - Wine - Articles 7 to 10 - Determination of the Member State in which duties are chargeable - Acquisition by a private individual for his own use and that of other private individuals - Transport to another Member State by a transport undertaking - Arrangements applicable in the Member State of destination.
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
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