Opinion of the Advocate General — ECLI:EU:C:2000:614
Date: 2000-11-09
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Excise duties
Procedure: Reference for a preliminary ruling
Origin: Netherlands

Summary of the Judgment 
Tax provisions — Harmonisation of laws — Excise duty — Directive 92/12 — Char­
geability of duty — Release for consumption of products subject to excise duty — 
Notion — Mere bolding of a product subject to excise duty — Inclusion — Conditions 
(Council Directive 92/12, Art. 6(1)) 
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SUMMARY — CASE C-325/99 
Article 6(1) of Directive 92/12 on the 
general arrangements for products subject 
to excise duty and on the holding, move­
ment and monitoring of such products, as 
amended by Directive 94/74, must be 
interpreted as meaning that the mere hold­
ing of a product subject to excise duty 
within the meaning of Article 3(1) of that 
directive constitutes a release for consump­
tion where that product is held outside a 
suspension arrangement and duty has not 
yet been levied on it pursuant to the 
applicable provisions of Community law 
and national legislation. 
(see paras 36, 42 and operative part) 
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