Case C-95/19: Judgment of the Court (Fifth Chamber) of 24 February 2021 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — Agenzia delle Dogane v Silcompa SpA (Reference for a preliminary ruling — Directive 76/308/EEC — Articles 6 and 8 and Article 12(1) to (3) — Mutual assistance for the recovery of certain claims — Excise duty payable in two Member States for the same transactions — Directive 92/12/EC — Articles 6 and 20 — Release of products for consumption — Falsification of the accompanying administrative document — Offence or irregularity committed in the course of movement of products subject to excise duty under a duty suspension arrangement — Irregular departure of products from a suspension arrangement — ‘Duplication of the tax claim’ relating to the excise duties — Review carried out by the courts of the Member State in which the requested authority is situated — Refusal of the request for assistance made by the competent authorities of another Member State — Conditions)
Date: 2021-02-24
Institutions: Court of Justice
Subjects: EU Member State, claim, excise duty, forgery of documents, free movement of goods, judicial review, legal aid, tax collection, tax relief








C_2021138EN.01000201.xml










19.4.2021   


EN


Official Journal of the European Union


C 138/2






Judgment of the Court (Fifth Chamber) of 24 February 2021 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — Agenzia delle Dogane v Silcompa SpA
(Case C-95/19) (1)

(Reference for a preliminary ruling - Directive 76/308/EEC - Articles 6 and 8 and Article 12(1) to (3) - Mutual assistance for the recovery of certain claims - Excise duty payable in two Member States for the same transactions - Directive 92/12/EC - Articles 6 and 20 - Release of products for consumption - Falsification of the accompanying administrative document - Offence or irregularity committed in the course of movement of products subject to excise duty under a duty suspension arrangement - Irregular departure of products from a suspension arrangement - ‘Duplication of the tax claim’ relating to the excise duties - Review carried out by the courts of the Member State in which the requested authority is situated - Refusal of the request for assistance made by the competent authorities of another Member State - Conditions)
(2021/C 138/02)
Language of the case: Italian

Referring court

Corte suprema di cassazione

Parties to the main proceedings


Appellant: Agenzia delle Dogane

Respondent: Silcompa SpA

Operative part of the judgment

Article 12(3) of Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures, as amended by Council Directive 2001/44/EC of 15 June 2001, read in conjunction with Article 20 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 must be interpreted as meaning that, in the context of an action disputing enforcement measures taken in the Member State in which the requested authority is situated, the competent body of that Member State may refuse to grant the request to recover excise duties submitted by the competent authority of another Member State in respect of goods which irregularly departed from a suspension arrangement, for the purposes of Article 6(1) of Directive 92/12, as amended by Directive 92/108, where that request is based on the facts relating to the same export transactions which are already subject to excise duty recovery in the Member State in which the requested authority is situated.


(1)  OJ C 182, 27.5.2019.