The European Court of Justice has given a judgment in the Metro Cash & Carry Danmark ApS case.

The ECJ declares that articles 7 to 9 of Council Directive 92/12/EEC must be interpreted as meaning that a trader, such as the trader at issue in the main proceedings, is not required to check whether purchasers from other Member States intend to import products subject to excise duty into another Member State and, where relevant, whether such importation is for private or commercial use.

No. C-315/12

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Accijns en verbruiksbelastingen

H&I: Previews


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