Judgment — ECLI:EU:C:2010:349
Date: 2010-06-17
Language of the case: German
Court formation: Fourth Chamber
Subject matter: Taxation;Excise duties
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary of the Judgment Tax provisions – Harmonisation of laws – Excise duties – Directive 92/12 – Manufactured tobacco – Products manufactured from products not subject to excise duty imported into the Community under the inward processing procedure (Council Directive 92/12, Arts 5(2), first para., first indent, and 18(1)) The first indent of the first subparagraph of Article 5(2) of Directive 92/12 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products must be interpreted as meaning that products subject to excise duty (such as manufactured tobacco) that are manufactured from products not subject to excise duty (such as raw tobacco) imported into the Community under the inward processing procedure are to be deemed to be subject to duty-suspension arrangements, within the meaning of that provision, even though they have become products subject to excise duty only by virtue of having been processed within Community territory, with the result that they can move between Member States without the administrative authorities being entitled to insist on production of the administrative or commercial document provided for in Article 18(1) of that directive. (see paras 36-46, operative part)