Opinion of the Advocate General — ECLI:EU:C:2021:688
Date: 2021-09-02
Language of the case: Latvian
Subject matter: Taxation;Free movement of goods;Customs Union;Excise duties
Procedure: Reference for a preliminary ruling
Origin: Latvia

Request for a preliminary ruling from the Administratīvā apgabaltiesa (Latvia) lodged on 22 July 2020 – SIA MONO v Valsts ieņēmumu dienests (Case C-326/20) Language of the case: Latvian Referring court Administratīvā apgabaltiesa Parties to the main proceedings Applicant at first instance and appellant on appeal: SIA MONO Defendant and appellant on appeal: Valsts ieņēmumu dienests Questions referred Must Article 12(1) of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC 1 be interpreted as meaning that excise goods intended to be used in the context of diplomatic or consular relations are to be exempted from excise duty on the condition that payment for the goods in question is to be made by non-cash means, that payment has actually been made, and that the payment to the supplier was made by the actual recipients of the goods? Must Article 12(2) of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC be interpreted as meaning that Member States may lay down conditions and limitations which, in the context of diplomatic and consular relations, make the exemption from duty for excise goods subject to the requirement that the purchaser of the goods has actually paid for the goods by non-cash means? ____________ 1 OJ 2009 L 9, p. 12.