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: Directive 2000/44/CE du Conseil du 30 juin 2000 modifiant la directive 92/12/CEE en ce qui concerne les restrictions quantitatives temporaires sur les produits soumis à accise introduits en Suède en provenance d'autres États membres
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detail Acte relatif aux conditions d'adhésion à l'Union européenne de la République tchèque, de la République d'Estonie, de la République de Chypre, de la République de Lettonie, de la République de Lituanie, de la République de Hongrie, de la République de Malte, de la République de Pologne, de la République de Slovénie et de la République slovaque, et aux adaptations des traités sur lesquels est fondée l'Union européenne - Protocole no 3 sur les zones de souveraineté du Royaume-Uni de Grande-Bretagne et d'Irlande du Nord à Chypre
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detail Directive 2000/47/CE du Conseil du 20 juillet 2000 modifiant les directives 69/169/CEE et 92/12/CEE en ce qui concerne des restrictions quantitatives temporaires sur les importations de bière en Finlande
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detail Directive 96/99/CE du Conseil du 30 décembre 1996 modifiant la directive 92/12/CEE relative au régime général, à la détention, à la circulation et aux contrôles des produits soumis à accise
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detail Directive 92/108/CEE du Conseil, du 14 décembre 1992, modifiant la directive 92/12/CEE relative au régime général, à la détention, à la circulation et aux contrôles des produits soumis à accises, et la directive 92/81/CEE
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detail Règlement (CE) n° 807/2003 du Conseil, du 14 avril 2003, portant adaptation à la décision 1999/468/CE des dispositions relatives aux comités assistant la Commission dans l'exercice de ses compétences d'exécution prévues dans des actes du Conseil adoptés selon la procédure de consultation (unanimité)
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detail Directive 94/74/CE du Conseil du 22 décembre 1994 modifiant la directive 92/12/CEE relative au régime général, à la détention, à la circulation et aux contrôles des produits soumis à accise, la directive 92/81/CEE concernant l'harmonisation des structures des droits d'accise sur les huiles minérales ainsi que la directive 92/82/CEE concernant le rapprochement des taux d'accises sur les huiles minérales
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detail Directive 2004/106/CE du Conseil du 16 novembre 2004 modifiant la directive 77/799/CEE concernant l'assistance mutuelle des autorités compétentes des États membres dans le domaine des impôts directs, de certains droits d'accises et des taxes sur les primes d'assurance, et la directive 92/12/CEE relative au régime général, à la détention, à la circulation et aux contrôles des produits soumis à accises
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detail Amendment proposed by: All documents based on this document: Règlement (CEE) n° 2719/92 de la Commission, du 11 septembre 1992, relatif au document administratif d'accompagnement lors de la circulation en régime de suspension des produits soumis à accises Règlement (CEE) n° 3649/92 de la Commission, du 17 décembre 1992, relatif au document d'accompagnement simplifié pour la circulation intracommunautaire de produits soumis à accises, qui ont été mis à la consommation dans l'État membre de départ Règlement (CEE) n° 2225/93 de la Commission du 27 juillet 1993 modifiant le règlement (CEE) n° 2719/92 relatif au document administratif d'accompagnement lors de la circulation en régime de suspension des produits soumis à accises Règlement (CE) n° 3199/93 de la Commission, du 22 novembre 1993, relatif à la reconnaissance mutuelle des procédés pour la dénaturation complète de l'alcool en vue de l'exonération du droit d'accise Règlement (CE) n° 2546/95 de la Commission, du 30 octobre 1995, modifiant le règlement (CE) n° 3199/93 relatif à la reconnaissance mutuelle des procédés pour la dénaturation complète de l'alcool en vue de l'exonération du droit d'accise Règlement (CE) n° 31/96 de la Commission, du 10 janvier 1996, relatif au certificat d'exonération des droits d'accise Règlement (CE) nº 2559/98 de la Commission du 27 novembre 1998 modifiant le règlement (CE) nº 3199/93 relatif à la reconnaissance mutuelle des procédés pour la dénaturation complète de l'alcool en vue de l'exonération du droit d'accise Repealed by: Modifies Modifies: Directive 83/183/CEE du Conseil du 28 mars 1983 relative aux franchises fiscales applicables aux importations définitives de biens personnels des particuliers en provenance d'un État membre Directive 69/169/CEE du Conseil, du 28 mai 1969, concernant l'harmonisation des dispositions législatives, réglementaires et administratives relatives aux franchises des taxes sur le chiffre d'affaires et des accises perçues à l'importation dans le trafic international de voyageurs Directive 68/297/CEE du Conseil, du 19 juillet 1968, concernant l'uniformisation des dispositions relatives à l'admission en franchise du carburant contenu dans les réservoirs des véhicules automobiles utilitaires Directive 76/308/CEE du Conseil, du 15 mars 1976, concernant l'assistance mutuelle en matière de recouvrement des créances résultant d'opérations faisant partie du système de financement du Fonds européen d'orientation et de garantie agricole, ainsi que de prélèvements agricoles et de droits de douane Directive 74/651/CEE du Conseil, du 19 décembre 1974, relative aux franchises fiscales applicables à l'importation des marchandises faisant l'objet de petits envois sans caractère commercial au sein de la Communauté Directive 77/799/CEE du Conseil, du 19 décembre 1977, concernant l'assistance mutuelle des autorités compétentes des États membres dans le domaine des impôts directs 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