C‑663/11Scandic Distilleries SA v Direcţia Generală de Administrare a Marilor Contribuabili

Domstolens egne nøkkelord

Request for a preliminary ruling — Directive 92/12/EEC — Excise duties — Products released for consumption in a Member State where the excise duty was paid — Same products transported to another Member State where the excise duty has also been paid — Request for reimbursement of the excise duty paid in the first Member State — Refusal for not introducing the request before the goods were dispatched — Compatibility with EU law.

Tolker