C-711/20TanQuid Polska Sp. z o. o. v Generální ředitelství cel

Domstolens egne nøkkelord

Reference for a preliminary ruling – Excise duties – Directive 92/12/EC – Article 4 – Movement of products under excise duty suspension – Conditions – Articles 6 and 20 – Release of products for consumption – Falsification of the accompanying administrative document – Offence or irregularity committed in the course of the movement of products subject to excise duty under a duty suspension arrangement – Irregular departure of products from a suspension arrangement – Consignee unaware of the movement – Fraud committed by a third party – Article 13(a) and Article 15(3) – Compulsory guarantee to cover movement – Scope.

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