C‑165/13Stanislav Gross v Hauptzollamt Braunschweig

Domstolens egne nøkkelord

Taxation — Directive 92/12/EEC — Articles 7, 8 and 9 — General arrangements for products subject to excise duty — Products released for consumption in one Member State and held for commercial purposes in another Member State — Whether excise duty is chargeable to a person holding those products who has acquired them in the Member State of destination — Acquisition at the end of the entry process.

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