Case C-315/12: Judgment of the Court (Eighth Chamber) of 18 July 2013 (request for a preliminary ruling from the Højesteret — Denmark) — Metro Cash & Carry Danmark ApS v Skatteministeriet (Excise duty — Directive 92/12/EEC — Articles 7 to 9 — Directive 2008/118/EC — Articles 32 to 34 — Intra-Community movement of products subject to excise — Regulation (EEC) No 3649/92 — Articles 1 and 4 — Simplified accompanying document — Copy 1 — ‘Cash & carry’ business — Products released for consumption in a Member State and held for commercial purposes in another Member State or products acquired by private individuals for their own use and transported by them — Spirits — No obligation on the supplier to check)
Date: 2013-07-18
Institutions: Court of Justice
Subjects: alcoholic beverage, excise duty, intra-EU transport, merchant, tax system








C_2013260EN.01001801.xml










7.9.2013   


EN


Official Journal of the European Union


C 260/18





Judgment of the Court (Eighth Chamber) of 18 July 2013 (request for a preliminary ruling from the Højesteret — Denmark) — Metro Cash & Carry Danmark ApS v Skatteministeriet
(Case C-315/12) (1)

(Excise duty - Directive 92/12/EEC - Articles 7 to 9 - Directive 2008/118/EC - Articles 32 to 34 - Intra-Community movement of products subject to excise - Regulation (EEC) No 3649/92 - Articles 1 and 4 - Simplified accompanying document - Copy 1 - ‘Cash & carry’ business - Products released for consumption in a Member State and held for commercial purposes in another Member State or products acquired by private individuals for their own use and transported by them - Spirits - No obligation on the supplier to check)
2013/C 260/30
Language of the case: Danish

Referring court

Højesteret

Parties to the main proceedings


Appellant: Metro Cash & Carry Danmark ApS

Respondent: Skatteministeriet

Re:

Request for a preliminary ruling — Højesteret — Interpretation of Article 7(4) of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (OJ 1992 L 76, p. 1), of Article 34(1) of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ 2009 L 9, p. 12), and of Commission Regulation (EEC) No 3649/92 of 17 December 1992 on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch (OJ 1992 L 369, p. 17) — Excise duty — Goods acquired by private individuals for their own use — Whether or not an undertaking in a Member State is under an obligation to ensure that it receives copy 1 of the simplified accompanying document when it sells alcohol in its stores in that Member State to nationals of other Member States who make their purchases on presentation of a store card issued in the name of undertakings based in other Member States, in cases where the card holder has the alcoholic drinks supplied to him at the store in order that he can then transport them himself to the Member State in which he is resident

Operative part of the judgment







1.


Articles 7 to 9 of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products, as amended by Council Directive 92/108/EEC of 14 December 1992, and Articles 1 and 4 of Commission Regulation (EEC) No 3649/92 of 17 December 1992 on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch, must be interpreted as meaning that a trader, such as the trader at issue in the main proceedings, is not required to check whether purchasers from other Member States intend to import products subject to excise duty into another Member State and, where relevant, whether such importation is for private or commercial use.










2.


Articles 32 to 34 of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC must be interpreted as not substantially amending Articles 7 to 9 of Directive 92/12, as amended by Directive 92/108, in a manner which would warrant, in circumstances such as those at issue in the main proceedings, a different answer to the first question.










3.


Article 8 of Directive 92/12, as amended by Directive 92/108, must be interpreted as being capable of covering the purchase of products subject to excise duty in circumstances such as those at issue in the main proceedings where those products are acquired by private individuals, for their own use and are transported by them, which is for the competent national authorities to check on a case-by-case basis.






(1)  OJ C 258, 25.8.2012.