The Court of Justice has given a judgment in the case Scandic Distilleries on excise duty.
Article 22(1) to (3) of Council Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products must be interpreted as meaning that, when products, which are subject to excise duty that has been paid and which have been released for consumption in one Member State, are transported to another Member State where those products are subject to excise duty, which has also been paid, a request for reimbursement of the excise duty paid in the Member State of departure may not be refused on the sole ground that that request was not made before those goods were dispatched, but must be assessed on the basis of Article 22(3) of Directive 92/12/EEC. By contrast, if the excise duty has not been paid in the Member State of destination such a request may be refused on the basis of Article 22(1) and (2) of the directive. 
CJ No C-663/11, 30 May 2013

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Rubriek: Europees belastingrecht, Accijns en verbruiksbelastingen

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