Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products Basic information Dates Date of document: Date of publication: Date of effect: March 6, 1992 Entry into force - Date notif. Date of transposition: Date of end of validity: Modified by Corrected by: Modified by: Council Directive 2000/44/EC of 30 June 2000 amending Directive 92/12/EEC as regards temporary quantitative restrictions for products subject to excise duties brought into Sweden from other Member States
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detail Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded - Protocol No 3 on the sovereign base areas of the United Kingdom of Great Britain and Northern Ireland in Cyprus
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detail Council Directive 2000/47/EC of 20 July 2000 amending Directives 69/169/EEC and 92/12/EEC as regards temporary quantitative restrictions on beer imports into Finland
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detail Council Directive 96/99/EC of 30 December 1996 amending Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
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detail Council Directive 92/108/EEC of 14 December 1992 amending Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products and amending Directive 92/81/EEC
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detail Council Regulation (EC) No 807/2003 of 14 April 2003 adapting to Decision 1999/468/EC the provisions relating to committees which assist the Commission in the exercise of its implementing powers laid down in Council instruments adopted in accordance with the consultation procedure (unanimity)
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detail Council Directive 94/74/EC of 22 December 1994 amending Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products, Directive 92/81/EEC on the harmonization of the structures of excise duties on mineral oils and Directive 92/82/EEC on the approximation of the rates of excise duties on mineral oils
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detail Council Directive 2004/106/EC of 16 November 2004 amending Directives 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums and 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
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detail Amendment proposed by: All documents based on this document: Repealed by: Modifies Modifies: Affected by case Judgment of the Court (Sixth Chamber) of 5 March 2015. Ralph Prankl. Request for a preliminary ruling from the Verwaltungsgerichtshof. Reference for a preliminary ruling — Taxation — Directive 92/12/EEC — General arrangements for products subject to excise duty — Imposition of duty on smuggled goods — Goods released for consumption in one Member State and transported to another Member State — Determination of the competent Member State — Right of the transit State to impose duty on those goods. Case C-175/14. Judgment of the Court (First Chamber) of 10 March 2005. Ottmar Hermann v Stadt Frankfurt am Main. Reference for a preliminary ruling: Hessischer Verwaltungsgerichtshof - Germany. Indirect tax - Directive 92/12/EEC - Local tax on the supply of alcoholic beverages for immediate consumption on the premises. Case C-491/03. Judgment of the Court of 2 April 1998. The Queen v Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham. Reference for a preliminary ruling: Court of Appeal, London - United Kingdom. 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 - Member State in which duty is payable - Purchase through an agent. Case C-296/95. Judgment of the Court (Fifth Chamber) of 9 March 2000. Evangelischer Krankenhausverein Wien v Abgabenberufungskommission Wien and Wein & Co. HandelsgesmbH v Oberösterreichische Landesregierung. Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria. Indirect taxation - Municipal beverage duty - Sixth VAT Directive - Directive 92/12/EEC. Case C-437/97. Judgment of the Court (First Chamber) of 25 July 2018. Messer France SAS v Premier ministre and Others. Request for a preliminary ruling from the Conseil d'État. Reference for a preliminary ruling — Harmonisation of fiscal legislation — Directive 92/12/EEC — Article 3(2) — Directive 2003/96/EC — Articles 3 and 18 — Taxation of energy products and electricity — Excise duties — Existence of another indirect tax — Conditions — National legislation providing for a contribution to the public electricity service — Definition of ‘specific purposes’ — Compliance with a minimum level of taxation. Case C-103/17. Judgment of the Court (Sixth Chamber) of 2 June 2016. Kapnoviomichania Karelia AE v Ypourgos Oikonomikon. Request for a preliminary ruling from the Symvoulio tis Epikrateias. Reference for a preliminary ruling — Taxation — General arrangements governing excise duty — Directive 92/12/EEC — Manufactured tobacco moving under an excise duty suspension arrangement — Liability of the authorised warehousekeeper — Whether Member States may make the authorised warehousekeeper jointly and severally liable for the payment of sums corresponding to the financial penalties imposed on those engaged in smuggling — Principles of proportionality and legal certainty. Case C-81/15. Judgment of the Court (Eighth Chamber) of 18 July 2013. Metro Cash & Carry Danmark ApS v Skatteministeriet. Reference for a preliminary ruling: Højesteret - Denmark. Excise duty - Directive 92/12/EEC - Articles 7 to 9 - Directive 2008/118/EC - Articles 32 to 34 - Intra-Community movement of products subject to excise - Regulation (EEC) No 3649/92 - Articles 1 and 4 - Simplified accompanying document - Copy 1 - ‘Cash & carry’ business - Products released for consumption in a Member State and held for commercial purposes in another Member State or products acquired by private individuals for their own use and transported by them - Spirits - No obligation on the supplier to check. Case C-315/12. Judgment of the Court (First Chamber) of 18 January 2007. Maciej Brzeziński v Dyrektor Izby Celnej w Warszawie. Reference for a preliminary ruling: Wojewódzki Sąd Administracyjny w Warszawie - Poland. Internal taxation - Taxes on motor vehicles - Excise duties - Second-hand vehicles - Import. Case C-313/05. Judgment of the Court (Fifth Chamber) of 24 February 2021. Agenzia delle Dogane v Silcompa SpA. Request for a preliminary ruling from the Corte suprema di cassazione. Reference for a preliminary ruling – Directive 76/308/EEC – Articles 6 and 8 and Article 12(1) to (3) – Mutual assistance for the recovery of certain claims – Excise duty payable in two Member States for the same transactions – Directive 92/12/EC – Articles 6 and 20 – Release of products for consumption – Falsification of the accompanying administrative document – Offence or irregularity committed in the course of movement of products subject to excise duty under a duty suspension arrangement – Irregular departure of products from a suspension arrangement – ‘Duplication of the tax claim’ relating to the excise duties – Review carried out by the courts of the Member State in which the requested authority is situated – Refusal of the request for assistance made by the competent authorities of another Member State – Conditions. Case C-95/19. Judgment of the Court (Seventh Chamber) of 1 October 2015. OKG AB v Skatteverket. Request for a preliminary ruling from the Kammarrätten i Sundsvall. Reference for a preliminary ruling — Directive 2003/96/EC — Articles 4 and 21 — Directive 2008/118/EC — Directive 92/12/EEC — Article 3(1) — Scope — Rules of a Member State — Levying of a tax on the thermal power of nuclear reactors. Case C-606/13. Judgment of the Court (Third Chamber) of 23 November 2006. Staatssecretaris van Financiën v B. F. Joustra. Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Tax provisions - Harmonisation of laws - Directive 92/12/EEC - Excise duties - Wine - Articles 7 to 10 - Determination of the Member State in which duties are chargeable - Acquisition by a private individual for his own use and that of other private individuals - Transport to another Member State by a transport undertaking - Arrangements applicable in the Member State of destination. Case C-5/05. Judgment of the Court (Fifth Chamber), 30 May 2013. Scandic Distilleries SA v Direcţia Generală de Administrare a Marilor Contribuabili. Request for a preliminary ruling from the Curtea de Apel Oradea. 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. Case C‑663/11. Judgment of the Court (First Chamber) of 15 November 2007. Criminal proceedings against Fredrik Granberg. Reference for a preliminary ruling: Hovrätten för Övre Norrland - Sweden. Excise duties - Mineral oils - Atypical transport. Case C-330/05. Judgment of the Court (Second Chamber), 3 July 2014. Stanislav Gross v Hauptzollamt Braunschweig. Request for a preliminary ruling from the Bundesfinanzhof. Taxation — Directive 92/12/EEC — Articles 7, 8 and 9 — General arrangements for products subject to excise duty — Products released for consumption in one Member State and held for commercial purposes in another Member State — Whether excise duty is chargeable to a person holding those products who has acquired them in the Member State of destination — Acquisition at the end of the entry process. Case C‑165/13. Judgment of the Court (First Chamber) of 29 June 2000. Tullihallitus v Kaupo Salumets and others. Reference for a preliminary ruling: Tampereen käräjäoikeus - Finland. Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Sixth Directive - Tax on importation - Scope - Contraband importation of ethyl alcohol. Case C-455/98. Order of the Court (Sixth Chamber) of 8 March 2012. Koninklijke Federatie van Belgische Transporteurs en Logistiek Dienstverleners (Febetra) v Belgische Staat. Reference for a preliminary ruling: Hof van Cassatie - Belgium. Article 104(3), first subparagraph, of the Rules of Procedure - TIR Convention - Community Customs Code - Excise duties - Transport carried out under cover of a TIR carnet - Unlawful unloading - Determination of the place of the offence - Recovery of customs and excise duties - Jurisdiction. Case C-333/11. Judgment of the Court (Tenth Chamber) of 7 September 2023. KRI SpA v Agenzia delle Dogane e dei Monopoli. Request for a preliminary ruling from the Corte suprema di cassazione. Reference for a preliminary ruling – Free movement of goods – Excise duties – Directive 92/12/EEC – Article 6(1)(a) – Chargeability of excise duty – Irregular departure from a suspension arrangement – Unlawful act solely attributable to a third party – Falsification of the accompanying administrative document – Article 14(1) – Exemption for losses occurring under the suspension arrangement – Fortuitous events or force majeure – Liability of the authorised warehousekeeper. Case C-323/22. Judgment of the Court (Third Chamber) of 29 April 2010. Dansk Transport og Logistik v Skatteministeriet. Reference for a preliminary ruling: Østre Landsret - Denmark. Community Customs Code - Articles 202, 215(1) and (3), 217(1) and point (d) of the first paragraph of Article 233 - Notion of goods which are ‘seized and simultaneously or subsequently confiscated’ - Regulation implementing the Customs Code - Article 867a - Directive 92/12/EEC - Articles 5(1) and (2), 6, 7(1), 8 and 9 - Sixth VAT Directive - Articles 7, 10(3) and 16(1) - Unlawful introduction of goods - Transport of goods with a TIR carnet - Seizure and destruction - Determination of the Member State in which the customs debt is incurred and VAT and excise duty become chargeable - Extinction of the customs and tax debt. Case C-230/08. A05P1L3 A06P1LC A05P2L1 A06P1 A07P1 Judgment of the Court (Tenth Chamber) of 24 March 2022. TanQuid Polska Sp. z o. o. v Generální ředitelství cel. Request for a preliminary ruling from the Nejvyšší správní soud. Case C-711/20. Case C-374/06: Judgment of the Court (First Chamber) of 13 December 2007 (reference for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — BATIG Gesellschaft für Beteiligungen mbH v Hauptzollamt Bielefeld (Preliminary reference — Tax provisions — Harmonisation of laws — Directive 92/12/EEC — Products subject to excise duty — Tax markings — Irregular departure from a suspension arrangement — Theft — Release for consumption in the Member State of the theft — Non-reimbursement of the tax markings of a Member State already affixed to the stolen products) Judgment of the Court (Tenth Chamber) of 12 February 2015. Minister Finansów v Oil Trading Poland sp. z.o.o. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling — Excise duties — Directives 92/12/EEC and 2008/118/EC — Scope — Mineral oils and energy products — Lubricating oils used for purposes other than as motor fuels or as heating fuels — Not included — Excise duty levied on the consumption of energy products, imposed by a Member State in accordance with the harmonised excise duty arrangements — Concept of ‘formalities connected with the crossing of frontiers’ — Article 110 TFEU — Shorter payment deadline in certain cases for intra-Community purchases than for products acquired on the domestic market. Case C-349/13. Judgment of the Court (Sixth Chamber) of 5 April 2001. G. van de Water v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Tax provisions - Harmonisation of laws - Excise duties - Directive 92/12/EEC - Chargeability of duty - Release for consumption of products subject to excise duty - Notion - Mere holding of a product subject to excise duty. Case C-325/99. Judgment of the Court (Fourth Chamber) of 17 June 2010. British American Tobacco (Germany) GmbH v Hauptzollamt Schweinfurt. Reference for a preliminary ruling: Finanzgericht München - Germany. Directive 92/12/EEC - Products subject to excise duty - Importation of raw tobacco not subject to excise duty under the inward processing procedure - Processing into cut tobacco - Movement between Member States - Accompanying document. Case C-550/08. Judgment of the Court (Third Chamber) of 15 June 2006. Heintz van Landewijck SARL v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Tax provisions - Harmonisation of laws - Directive 92/12/EEC - Excise duty - Tax stamps - Sixth VAT Directive - Articles 2 and 27 - Disappearance of excise stamps. Case C-494/04. Order of the Court (First Chamber) of 22 November 2001. Société Michel v Recettes des douanes. Reference for a preliminary ruling: Tribunal d'instance de Châteauroux - France. Case C-80/01. Judgment of the Court (Sixth Chamber) of 11 September 2003. Altair Chimica SpA v ENEL Distribuzione SpA. Reference for a preliminary ruling: Corte d'appello di Firenze - Italy. Competition - Dominant position - Supply of electricity - Imposition of a sovrapprezzo. Case C-207/01. Judgment of the Court (Third Chamber), 27 February 2014. Transportes Jordi Besora SL v Generalitat de Catalunya. Request for a preliminary ruling from the Tribunal Superior de Justicia de Cataluña. Indirect taxes — Excise duties — Directive 92/12/EEC — Article 3(2) — Mineral oils — Tax on retail sales — Concept of ‘specific purpose’ — Transfer of powers to the Autonomous Communities — Financing — Predetermined allocation — Health-care and environmental expenditure. Case C‑82/12. Case C-230/08: Judgment of the Court (Third Chamber) of 29 April 2010 (reference for a preliminary ruling from the Østre Landsret — Denmark) — Dansk Transport og Logistik v Skatteministeriet (Community Customs Code — Articles 202, 215(1) and (3), 217(1) and point (d) of the first paragraph of Article 233 — Notion of goods which are ‘seized and simultaneously or subsequently confiscated’ — Regulation implementing the Customs Code — Article 867a — Directive 92/12/EEC — Articles 5(1) and (2), 6, 7(1), 8 and 9 — Sixth VAT Directive — Articles 7, 10(3) and 16(1) — Unlawful introduction of goods — Transport of goods with a TIR carnet — Seizure and destruction — Determination of the Member State in which the customs debt is incurred and VAT and excise duty become chargeable — Extinction of the customs and tax debt) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 6.1 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 5.1 L3 Judgment of the Court (First Chamber) of 3 June 2010. Regionalna Mitnicheska Direktsia - Plovdiv v Petar Dimitrov Kalinchev. Reference for a preliminary ruling: Varhoven administrativen sad - Bulgaria. Excise duties - Taxation of used vehicles - Taxation of imported used vehicles higher than that imposed on vehicles which are already in circulation in the national territory - Taxation according to the year of manufacture and mileage of the vehicles - Concept of ‘similar domestic products’. Case C-2/09. Judgment of the Court (Second Chamber) of 18 December 2007. Société Pipeline Méditerranée et Rhône (SPMR) v Administration des douanes et droits indirects and Direction nationale du renseignement et des enquêtes douanières (DNRED). Reference for a preliminary ruling: Cour de cassation - France. Directive 92/12/EEC - Excise duties - Mineral Oils - Losses - Exemption from tax - Force majeure. Case C-314/06. Case C-314/06: Judgment of the Court (Second Chamber) of 18 December 2007 (reference for a preliminary ruling from the Cour de cassation (France)) — Société Pipeline Méditerranée et Rhône (SPMR) v Administration des douanes et droits indirects, Direction nationale du renseignement et des enquêtes douanières (DNRED) (Directive 92/12/EEC — Excise duties — Mineral Oils — Losses — Exemption from tax — Force majeure) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 14.1 {FR|http://publications.europa.eu/resource/authority/fd_370/FR} 2 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 14.1 {FR|http://publications.europa.eu/resource/authority/fd_370/FR} 1 Judgment of the Court (First Chamber) of 13 December 2007. BATIG Gesellschaft für Beteiligungen mbH v Hauptzollamt Bielefeld. Reference for a preliminary ruling: Finanzgericht Düsseldorf - Germany. Preliminary reference - Tax provisions - Harmonisation of laws - Directive 92/12/EEC - Products subject to excise duty - Tax markings - Irregular departure from a suspension arrangement - Theft - Release for consumption in the Member State of the theft - Non-reimbursement of the tax markings of a Member State already affixed to the stolen products. Case C-374/06. Case C-103/17: Request for a preliminary ruling from the Conseil d’État (France) lodged on 27 February 2017 — Messer France SAS, as successor in title to Praxair v Premier ministre, Commission de régulation de l’énergie, Ministre de l’économie et des finances, Ministre de l’environnement, de l’énergie et de la mer Case C-255/20: Request for a preliminary ruling from the Commissione Tributaria Regionale del Lazio (Italy) lodged on 10 June 2020 — Agenzia delle dogane e dei monopoli — Ufficio delle dogane di Gaeta v Punto Nautica Srl Case C-711/20: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 31 December 2020 — TanQuid Polska Sp. z o. o. v Generální ředitelství cel article 4 point (c) article 15 paragraph 3 Case C-81/15: Request for a preliminary ruling from the Simvoulio tis Epikratias (Greece) lodged on 20 February 2015 — Kapnoviomichania Karelia AE v Minister for Finance Case C-95/19: Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 6 February 2019 — Agenzia delle Dogane v Silcompa SpA Case C-323/22: Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 13 May 2022 — KRI SpA, as the successor of SI.LO.NE. — Sistema logistico nord-est Srl v Agenzia delle dogane e dei monopoli Legal basis TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, PART THREE - POLICY OF THE COMMUNITY, TITLE I - COMMON RULES, CHAPTER 2: TAX PROVISIONS, ARTICLE 99 EuroVoc Vocabulary Excise duty Mineral oil Free movement of goods Alcoholic beverage Quantitative restriction Tobacco Approximation of laws Taxation Excise duties Internal market - Principles