Opinion of the Advocate General — ECLI:EU:C:2007:117
Date: 2007-02-27
Language of the case: Swedish
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Excise duties
Procedure: Reference for a preliminary ruling
Origin: Sweden

Summary of the Judgment 1. Tax provisions – Harmonisation of laws – Excise duties – Directive 92/12 – Products subject to excise duty – Determination of the Member State in which excise duty is chargeable (Council Directive 92/12, Art. 9(3)) 2. Tax provisions – Harmonisation of laws – Excise duties – Directive 92/12 – Products subject to excise duty – Determination of the Member State in which excise duty is chargeable (Council Directive 92/12, Art. 9(3)) 3. Tax provisions – Harmonisation of laws – Excise duties – Directive 92/12 – Products subject to excise duty – Determination of the Member State in which excise duty is chargeable (Council Directive 92/12, Arts 7(4) and 9(3)) 1. Article 9(3) of Directive 92/12 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products does not allow Member States generally to impose excise duty in the Member State of consumption on heating oil acquired in another Member State by a private individual for own use and transported by him to the Member State of consumption, irrespective of the means of transport used. A Member State can use the option provided for in that provision only when the goods are transported by the private individual using a means of transport which falls within the meaning of ‘atypical modes of transport’ according to the definition in that provision. (see paras 31-32, operative part 1) 2. The transport by a private individual of 3 000 litres of heating oil in three ‘intermediate bulk containers’ on board a van constitutes an atypical mode of transport within the meaning of Article 9(3) of Directive 92/12 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products. (see para. 41, operative part 2) 3. Article 7(4) of Directive 92/12 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products does not preclude the legislation of a Member State of destination in which excise duty is chargeable, as allowed under Article 9(3) of that directive, from imposing on any private individual who has personally acquired, for his own use, heating oil in another Member State where it has been made available for consumption, and transported the product himself to the Member State of destination by means of an atypical mode of transport, within the meaning of Article 9(3), to have lodged a guarantee to ensure payment of the excise duties and to have an accompanying document as well as a document confirming lodgement of the guarantee of payment of the excise duties. As is clear from the 13th recital and Article 18 of the directive, the purpose of the accompanying document is to identify the goods transported and to make the tax status of the consignment immediately identifiable; a Member State of destination cannot therefore be precluded from requiring, for that purpose, that a private individual transporting heating oil by an atypical mode of transport carry such documents. (see paras 54-56, operative part 3)