62022CJ0509_SUM
Case C‑509/22
Agenzia delle Dogane e dei Monopoli
v
Girelli Alcool Srl
(Request for a preliminary ruling from the Corte suprema di cassazione)
Judgment of the Court (Fifth Chamber) of 18 April 2024
(Reference for a preliminary ruling – Taxation – Excise duties – Directive 2008/118/EC – Article 7(4) – Chargeability of excise duty – Release for consumption – Total destruction or irretrievable loss of a product placed under a duty-suspension arrangement – Concept of ‘unforeseeable circumstances’ – Authorisation by the competent authorities of the Member State – Irretrievable loss caused by a non-serious fault committed by an employee of the authorised warehousekeeper)
Tax provisions – Harmonisation of laws – Excise duties – Directive 2008/118 – Chargeability of excise duty – Total destruction or irretrievable loss of a product placed under a duty-suspension arrangement – Force majeure – Concept
(Council Directive 2008/118, Art. 7(4))
(see paragraphs 39-48, operative part 1)
Tax provisions – Harmonisation of laws – Excise duties – Directive 2008/118 – Chargeability of excise duty – Total destruction or irretrievable loss of a product placed under a duty-suspension arrangement – Unforeseeable circumstances – Definition – Irretrievable loss caused by a non-serious fault committed by an employee of the authorised warehousekeeper – Not included
(Council Directive 2008/118, Art. 7(4))
(see paragraphs 49-55, 57-61, operative part 2)
Tax provisions – Harmonisation of laws – Excise duties – Directive 2008/118 – Chargeability of excise duty – Total destruction or irretrievable loss of a product placed under a duty-suspension arrangement – National law treating, in every case, acts constituting a non-serious fault attributable to the relevant person liable to excise duty in the same way as unforeseeable circumstances and force majeure – Not permissible – Release for consumption – Concept – Total destruction or irretrievable loss caused by acts constituting a non-serious fault committed in the context of an operation having prior authorisation from the competent national authorities – Not included
(Council Directive 2008/118, Art. 7(4))
(see paragraphs 63-70, 73-75, operative part 3)
Tax provisions – Harmonisation of laws – Excise duties – Directive 2008/118 – Chargeability of excise duty – Total destruction or irretrievable loss of a product placed under a duty-suspension arrangement – Authorisation by the competent authorities of the Member State – Meaning
(Council Directive 2008/118, Art. 7(4))
(see paragraphs 78-81, operative part 4)
See the text of the decision.