# C_2015138EN.01003701.xml

| 27.4.2015 | EN | Official Journal of the European Union | C 138/37 |
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27.4.2015

EN

Official Journal of the European Union

C 138/37

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Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 12 February 2015 — BP Europa SE v Hauptzollamt Hamburg-Stadt

(Case C-64/15)

(2015/C 138/50)

Language of the case: German

Referring court

Referring court

Bundesfinanzhof

Parties to the main proceedings

Parties to the main proceedings

Applicant: BP Europa SE

Applicant:

Defendant: Hauptzollamt Hamburg-Stadt

Defendant:

Questions referred

Questions referred

| 1. | Is Article 10(4) of Directive 2008/118/EC (1) to be interpreted as meaning that the conditions which it lays down are fulfilled only in the case where the total quantity of goods moving under a duty suspension arrangement has not arrived at their destination, or can that rule, account being taken of Article 10(6) of Directive 2008/118/EC, also be applied to cases in which only a portion of the excise goods moving under a duty suspension arrangement fails to arrive at the destination? |
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1.

Is Article 10(4) of Directive 2008/118/EC (1) to be interpreted as meaning that the conditions which it lays down are fulfilled only in the case where the total quantity of goods moving under a duty suspension arrangement has not arrived at their destination, or can that rule, account being taken of Article 10(6) of Directive 2008/118/EC, also be applied to cases in which only a portion of the excise goods moving under a duty suspension arrangement fails to arrive at the destination?

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| 2. | Is Article 20(2) of Directive 2008/118/EC to be interpreted as meaning that the movement of excise goods under a duty suspension arrangement does not end until the consignee has fully unloaded the means of transport which has arrived at his premises, with the result that a deficit detected during unloading is deemed to have been detected while the movement was still ongoing? |
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2.

Is Article 20(2) of Directive 2008/118/EC to be interpreted as meaning that the movement of excise goods under a duty suspension arrangement does not end until the consignee has fully unloaded the means of transport which has arrived at his premises, with the result that a deficit detected during unloading is deemed to have been detected while the movement was still ongoing?

| 3. | Does Article 10(2), in conjunction with Article 7(2)(a), of Directive 2008/118/EC preclude a national provision under which the competence of the Member State of destination to levy duty (apart from being excluded in the cases provided for in Article 7(4) of Directive 2008/118/EC) is made subject only to the detection of the occurrence of an irregularity and the impossibility of determining the place where that irregularity occurred, or is it also necessary to establish that, by being removed from the duty suspension arrangement, the excise goods have been released for consumption? |
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3.

Does Article 10(2), in conjunction with Article 7(2)(a), of Directive 2008/118/EC preclude a national provision under which the competence of the Member State of destination to levy duty (apart from being excluded in the cases provided for in Article 7(4) of Directive 2008/118/EC) is made subject only to the detection of the occurrence of an irregularity and the impossibility of determining the place where that irregularity occurred, or is it also necessary to establish that, by being removed from the duty suspension arrangement, the excise goods have been released for consumption?

| 4. | Is Article 7(2)(a) of Directive 2008/118/EC to be interpreted as meaning that, where an irregularity as provided for in Article 10(2) of Directive 2008/118/EC has been detected, excise goods moved under a duty suspension arrangement which have not arrived at the destination must be assumed to have been released for consumption in all cases in which the proof of total destruction or irretrievable loss of the missing quantity required under Article 7(4) of Directive 2008/118/EC cannot be furnished? |
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4.

Is Article 7(2)(a) of Directive 2008/118/EC to be interpreted as meaning that, where an irregularity as provided for in Article 10(2) of Directive 2008/118/EC has been detected, excise goods moved under a duty suspension arrangement which have not arrived at the destination must be assumed to have been released for consumption in all cases in which the proof of total destruction or irretrievable loss of the missing quantity required under Article 7(4) of Directive 2008/118/EC cannot be furnished?

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(1)  Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ 2009 L 9, p. 12).

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