C-64/15BP Europa SE v Hauptzollamt Hamburg-Stadt

Domstolens egne nøkkelord

Reference for a preliminary ruling — Taxation — General arrangements for excise duty — Directive 2008/118/EC — Occurrence of an irregularity during a movement of excise goods — Movement of goods under a duty suspension arrangement — Goods missing on delivery — Levying of excise duty in the absence of proof of destruction or loss of the goods.

Tolker