Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC Basic information Dates Date of document: Date of publication: Date of effect: January 15, 2009 Entry into force - Date pub. + 1 See Art 49 Date of transposition: Date of end of validity: Modified by Modified by: All documents based on this document: Repealed by: Modifies Repeal: Implicit repeal: Affected by case Judgment of the Court (Eighth Chamber) of 18 July 2013.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 (Fifth Chamber) of 18 April 2024. Agenzia delle Dogane e dei Monopoli v Girelli Alcool Srl. Request for a preliminary ruling from the Corte suprema di cassazione. Reference for a preliminary ruling – Taxation – Excise duties – Directive 2008/118/EC – Article 7(4) – Chargeability of excise duty – Release for consumption – Total destruction or irretrievable loss of a product placed under a duty-suspension arrangement – Concept of ‘unforeseeable circumstances’ – Authorisation by the competent authorities of the Member State – Irretrievable loss caused by a non-serious fault committed by an employee of the authorised warehousekeeper. Case C-509/22. Judgment of the Court (Second Chamber) of 7 April 2022. UB v Kauno teritorinė muitinė. Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas. Reference for a preliminary ruling – Union Customs Code – Extinguishment of the customs debt – Goods unlawfully introduced into the customs territory of the European Union – Seizure and confiscation – Directive 2008/118/EC – Excise duties – Directive 2006/112/EC – Value added tax – Chargeable event – Chargeability. Case C-489/20. Judgment of the Court (Sixth Chamber) of 28 January 2016. BP Europa SE v Hauptzollamt Hamburg-Stadt. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling — Taxation — General arrangements for excise duty — Directive 2008/118/EC — Occurrence of an irregularity during a movement of excise goods — Movement of goods under a duty suspension arrangement — Goods missing on delivery — Levying of excise duty in the absence of proof of destruction or loss of the goods. Case C-64/15. A10P2 A10P4 A07P2LA A20P2 A07P4 Judgment of the Court (Third Chamber) of 13 January 2022. SIA 'MONO' v Valsts ieņēmumu dienests. Request for a preliminary ruling from the Administratīvā apgabaltiesa. Reference for a preliminary ruling – Excise duty – Directive 2008/118/EC – Exemption from the harmonised excise duty – Goods intended to be used in the context of diplomatic and consular relations – Conditions for the exemption to apply laid down by the host Member State – Payment by non-cash means. Case C-326/20. Judgment of the Court (Fifth Chamber) of 8 September 2016. Schenker Nemzetközi Szállítmányozási és Logisztikai Kft. v Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Vám- és Pénzügyőri Főigazgatósága. Reference for a preliminary ruling — Common Customs Tariff — Combined Nomenclature — Classification of goods — Interpretation of a subheading of the Combined Nomenclature — Directive 2008/118/EC — Importation of excise goods — Customs suspensive procedure or arrangement — Effects of a customs declaration referring to an incorrect subheading of the Combined Nomenclature — Irregularities during the movement of excise goods. Case C-409/14. Judgment of the Court (First Chamber) of 20 September 2017. Elecdey Carcelen SA and Others v Comunidad Autónoma de Castilla-La Mancha. Requests for a preliminary ruling from the Tribunal Superior de Justicia de Castilla-La Mancha. References for a preliminary ruling — Environment — Electricity generated by wind power — Directive 2009/28/EC — Promotion of the use of energy from renewable sources — Subparagraph (k) of the second subparagraph of Article 2 — Aid scheme — Subparagraph (e) of the second subparagraph of Article 13(1) — Administrative charges — Directive 2008/118/EC — General arrangements for excise duty — Article 1(2) — Other indirect taxes for specific purposes — Directive 2003/96/EC — Taxation of energy products and electricity — Article 4 — Minimum rate of taxation on energy — Levy imposed on turbines designed to produce electricity. Joined Cases C-215/16, C-216/16, C-220/16 and C-221/16. Order of the Court (Seventh Chamber) of 9 November 2021. Agenzia delle dogane e dei monopoli - Ufficio delle dogane di Gaeta v Punto Nautica Srl. Request for a preliminary ruling from the Commissione Tributaria Regionale del Lazio. Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Taxation – Harmonisation of legislation – Excise duty – Directive 92/12/EEC – Article 3(2) – Directive 2008/118/EC – Article 1(2) – Other indirect taxes on excise goods – Regional tax on the sale of fuel for motor vehicles – Specific purposes – Absence. Case C-255/20. Judgment of the Court (Third Chamber) of 17 December 2015. Viamar – Elliniki Aftokiniton kai Genikon Epicheiriseon AE v Elliniko Dimosio. Request for a preliminary ruling from the Dioikitiko Efeteio Athinon. References for a preliminary ruling — Free movement of goods — Tax provisions — Internal taxation — Customs duties of a fiscal nature — Charges having equivalent effect — Formalities connected with the crossing of frontiers — Article 30 TFEU — Article 110 TFEU — Directive 92/12/EEC — Article 3(3) — Directive 2008/118/EC — Article 1(3) — Not implemented in domestic law — Direct effect — Levying of a tax on motor vehicles at the time of their import into the territory of a Member State — Tax linked to registration and potential putting into circulation of the vehicle — Refusal to refund the tax where the vehicle is not registered. Case C-402/14. Judgment of the Court (Tenth Chamber) of 3 March 2021. Promociones Oliva Park SL v Tribunal Económico Administrativo Regional (TEAR) de la Comunidad Valenciana. Request for a preliminary ruling from the Tribunal Superior de Justicia de la Comunidad Valenciana. Reference for a preliminary ruling – Directive 2008/118/EC – General arrangements for excise duty – Article 1(2) – Other indirect taxes on excise goods – Directive 2009/28/EC – Promotion of the use of energy from renewable sources – Article 1 and Article 3(1), (2) and (3)(a), the latter paragraph read in conjunction with Article 2(k) – Directive 2009/72/EC – Common rules for the internal market in electricity – Tax on the value of electricity production – Nature and structure of the tax – Electricity from renewable sources and electricity from non-renewable sources taxed in the same way. Case C-220/19. Judgment of the Court (Third Chamber) of 14 March 2024. f6 Cigarettenfabrik GmbH & Co. KG v Hauptzollamt Bielefeld. Request for a preliminary ruling from the Finanzgericht Düsseldorf. Reference for a preliminary ruling – Taxation – General arrangements for excise duty – Directive 2008/118/EC – Article 1(2) – Other indirect taxes on excise goods – Conditions for levying such a tax – Specific purpose pursued by the tax – Excise duty applied to manufactured tobacco – Directive 2011/64/EU – Article 14 – Taxation rules – Compliance with those rules by other indirect taxes on excise goods – Heated tobacco – National legislation establishing, for heated tobacco, a tax structure and tax rate differing from those applicable to ‘other smoking tobaccos’. Case C-336/22. Judgment of the Court (Fourth Chamber) of 10 June 2021. The Commissioners for Her Majesty's Revenue and Customs v WR. Reference for a preliminary ruling – General arrangements for excise duty – Directive 2008/118/EC – Article 33(3) – Goods ‘released for consumption’ in one Member State and held for commercial purposes in another Member State – Person liable to pay the excise duty that has become chargeable in respect of those goods – Person holding the goods intended for delivery in another Member State – Transporter of the goods. Case C-279/19. Judgment of the Court (Fourth Chamber) of 14 September 2023. 'Vinal' AD v Direktor na Agentsia 'Mitnitsi'. Request for a preliminary ruling from the Administrativen sad Sofia-grad. Reference for a preliminary ruling – Excise duty – Directive 2008/118/EC – Article 16 – Tax warehouse arrangements – Conditions for the grant of an authorisation for the opening and operation of a tax warehouse by an authorised warehousekeeper – Failure to satisfy those conditions – Final withdrawal of the authorisation, together with the imposition of a financial penalty – Article 50 of the Charter of Fundamental Rights of the European Union – Ne bis in idem principle – Proportionality. Case C-820/21. Judgment of the Court (Ninth Chamber) of 2 June 2016. „Polihim-SS" EOOD v Mitnitsa – Svishtov. Request for a preliminary ruling from the Аdministrativen sad Pleven. Reference for a preliminary ruling — Indirect taxation — Excise duties — Directive 2008/118/EC — Chargeability of excise duties — Article 7(2) — Concept of ‘departure of excise goods from a duty suspension arrangement’ — Taxation of energy products and electricity — Directive 2003/96/EC — Article 14(1)(a) — Use of energy products to produce electricity — Purchase and resale by an intermediate purchaser of energy products located in a tax warehouse — Direct delivery of energy products to an operator for the production of electricity — Indication of the intermediate purchaser as the ‘consignee’ of the products in the tax documents — Infringement of the requirements of national law as regards exemption from excise duty — Refusal of exemption — Proof of the use of the products in circumstances permitting exemption from excise duty — Proportionality. Case C-355/14. Order of the Court (Eighth Chamber) of 7 February 2022. Vapo Atlantic SA v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD). Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Excise duties – Directive 2008/118/EC – Article 1(2) – Levying, for specific purposes, of other indirect taxes – ‘Specific purposes’ – Definition – Financing of a public undertaking holding the concession contract in respect of the national road network – Objectives of environmental sustainability and reducing accidents – Purely budgetary purpose – Refusal to reimburse a tax based on unjust enrichment – Conditions. Case C-460/21. Judgment of the Court (Third Chamber) of 4 June 2015. Kernkraftwerke Lippe-Ems GmbH v Hauptzollamt Osnabrück. Request for a preliminary ruling from the Finanzgericht Hamburg. Reference for a preliminary ruling — Article 267 TFEU — Interlocutory procedure for review of constitutionality — Examination of whether a national law complies with both EU law and with the Constitution of the Member State concerned — Discretion enjoyed by a national court to refer questions to the Court of Justice for a preliminary ruling — National legislation levying a duty on the use of nuclear fuel — Directives 2003/96/EC and 2008/118/EC — Article 107 TFEU — Articles 93 EA, 191 EA and 192 EA. Case C-5/14. Judgment of the Court (Third Chamber) of 5 March 2015. Tallinna Ettevõtlusamet v Statoil Fuel & Retail Eesti AS. Request for a preliminary ruling from the Tallinna Ringkonnakohus. Reference for a preliminary ruling — Indirect taxation — Excise duties — Directive 2008/118/EC — Article 1(2) — Liquid fuel subject to excise duty — Sales tax — Concept of ‘specific purpose’ — Predetermined allocation — Organisation of public transport within the territory of a city. Case C-553/13. 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 (Ninth Chamber) of 17 October 2019. Ministère public and Ministre des Finances du Royaume de Belgique v QC and Comida paralela 12. Reference for a preliminary ruling — Excise duty — Directive 2008/118/EC — Articles 8 and 38 — Person liable to pay excise duty following the irregular introduction of goods into a Member State — Definition — Company having civil liability for acts of its manager. Case C-579/18. Judgment of the Court (Fifth Chamber) of 21 December 2023. CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Supremo Tribunal Administrativo. Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged. Case C-96/22. Judgment of the Court (Tenth Chamber) of 9 June 2022. Direktor na Agentsia „Mitnitsi“ v IMPERIAL TOBACCO BULGARIA. Request for a preliminary ruling from the Varhoven administrativen sad. Request for a preliminary ruling – Taxation – Excise duties – Directive 2008/118/EC – Article 11 – Reimbursement of excise duty on excise goods released for consumption – Directive 2011/64/EU – point (b) of the first paragraph of Article 17 – Reimbursement of excise duty already paid, by means of tax markings, affixed to manufactured tobacco destroyed under administrative supervision – Obligation of Member States to adopt regulations providing for the reimbursement of excise duties on manufactured tobacco released for consumption and destroyed under customs supervision – None. Case C-55/21. Case C-326/20: Request for a preliminary ruling from the Administratīvā apgabaltiesa (Latvia) lodged on 22 July 2020 — SIA MONO v Valsts ieņēmumu dienests article 12 paragraph 1 article 12 paragraph 2 Case C-489/20: Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 2 October 2020 — UB v Kauno teritorinė muitinė article 7 point 1 article 2 point (b) Case C-336/22: Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 23 May 2022 — f6 Cigarettenfabrik GmbH & Co. KG v Hauptzollamt Bielefeld Case C-596/23, Pohjanri: Request for a preliminary ruling from the Helsingin hallinto-oikeus (Finland), lodged on 26 September 2023 — B UG article 36 article 36 paragraph 1 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-220/19: Request for a preliminary ruling from the Tribunal Superior de Justicia de la Comunidad Valenciana (Spain) lodged on 11 March 2019 — Promociones Oliva Park, S.L. v Tribunal Económico Administrativo Regional (TEAR) de la Comunidad Valenciana Case C-509/22: Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 27 July 2022 — Agenzia delle Dogane e dei Monopoli v Girelli Alcool Srl Case C-215/16: Request for a preliminary ruling from the Tribunal Superior de Justicia de Castilla-La Mancha (Spain) lodged on 18 April 2016 — Elecdey Carcelén, S.A. v Comisión Superior de Hacienda de la Comunidad Autónoma de Castilla la Mancha Case C-401/18: Request for a preliminary ruling from the Krajský soud v Praze (Czech Republic) lodged on 18 June 2018 — Herst, s.r.o. v Odvolací finanční ředitelství article 4 paragraph 1 article 20 article 17 article 19 Case C-216/16: Request for a preliminary ruling from the Tribunal Superior de Justicia de Castilla-La Mancha (Spain) lodged on 18 April 2016 — Energías Eólicas de Cuenca S.A. v Comisión Superior de Hacienda de la Comunidad Autónoma de Castilla de la Mancha Case C-137/23, Alsen: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 7 March 2023 — X v Staatssecretaris van Financiën article 7 paragraph 2 article 7 paragraph 2 point (a) article 8 paragraph 1 point (b) article 7 paragraph 2 point (b) Case C-64/15: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 12 February 2015 — BP Europa SE v Hauptzollamt Hamburg-Stadt article 10 paragraph 4 article 10 paragraph 2 article 7 paragraph 2 article 7 paragraph 2 point (a) article 20 paragraph 2 Case C-55/21: Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 28 January 2021 — Direktor na Agentsia ‘Mitnitsi’ v ‘IMPERIAL TOBACCO BULGARIA’ EOOD Case C-221/16: Request for a preliminary ruling from the Tribunal Superior de Justicia de Castilla-La Mancha (Spain) lodged on 20 April 2016 — Iberdrola Renovables Castilla-La Mancha S.A. v Comisión Superior de Hacienda de la Comunidad Autónoma de Castilla de la Mancha Case C-414/17: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 10 July 2017 — Arex CZ a.s. v Odvolací finanční ředitelství Case C-220/16: Request for a preliminary ruling from the Tribunal Superior de Justicia de Castilla-La Mancha (Spain) lodged on 20 April 2016 — Iberenova Promociones S.A.U. v Comisión Superior de Hacienda de la Comunidad Autónoma de Castilla de la Mancha Case C-645/23, Hera Comm: Request for a preliminary ruling from the Corte d’appello di Bologna (Italy) lodged on 26 October 2023 — Hera Comm SpA v Falconeri Srl Case C-279/19: Reference for a preliminary ruling from the Court of Appeal (United Kingdom) made on 3 April 2019 — Commissioners for Her Majesty's Revenue and Customs v WR Case C-386/24, Centro Petroli Roma – II: Request for a preliminary ruling from the Consiglio di Stato (Italy) lodged on 30 May 2024 – Centro Petroli Roma Srl v Agenzia delle Dogane e dei Monopoli Case C-96/22: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 11 February 2022 — Companhia de Distribuição Integral Logística Portugal, S.A. v Autoridade Tributária e Aduaneira Case C-412/21: Request for a preliminary ruling from the Tribunalul Satu Mare (Romania) lodged on 6 July 2021 — Dual Prod SRL v Direcția Generală Regională a Finanțelor Publice Cluj-Napoca — Comisia regională pentru autorizarea operatorilor de produse supuse accizelor armonizate Case C-820/21: Request for a preliminary ruling from the Administrativen sad Sofia-grad (Bulgaria) lodged on 28 December 2021 — Vinal AD v Direktor na Agentsia ‘Mitnitsi’ recital 10 article 16 paragraph 1 Legal basis Treaty establishing the European Community (consolidated version) Part Three - Community policies TITLE VI - Common rules on competition, taxation and approximation of laws Chapter 2 - Tax provisions Article 93 EuroVoc Vocabulary Tax harmonisation Excise duty Energy-generating product Import (EU) Free movement of goods Electrical energy Taxation Tobacco Approximation of laws Excise duties Excise Alcoholic beverage Internal market - Principles Tax system