CELEX: 62018CA0579
Language: en
Date: 2019-10-17 00:00:00
Title: Case C-579/18: Judgment of the Court (Ninth Chamber) of 17 October 2019 (request for a preliminary ruling from the Cour d'appel de Liège — Belgium) — Ministère public, Ministre des Finances du Royaume de Belgique v QC, Comida paralela 12. (Reference for a preliminary ruling — Excise duties — Directive 2008/118/EC — Articles 8 and 38 — Person liable to pay excise duty following the unlawful introduction of goods into the territory of a Member State — Concept — Company civilly liable for acts committed by its manager)

16.12.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 423/16
            
         
      Judgment of the Court (Ninth Chamber) of 17 October 2019 (request for a preliminary ruling from the Cour d'appel de Liège — Belgium) — Ministère public, Ministre des Finances du Royaume de Belgique v QC, Comida paralela 12.
      (Case C-579/18) (1)
      
      (Reference for a preliminary ruling - Excise duties - Directive 2008/118/EC - Articles 8 and 38 - Person liable to pay excise duty following the unlawful introduction of goods into the territory of a Member State - Concept - Company civilly liable for acts committed by its manager)
      (2019/C 423/20)
      Language of the case: French
      
         Referring court
      
      Cour d'appel de Liège
      
         Parties to the main proceedings
      
      
         Applicants: Ministère public, Ministre des Finances du Royaume de Belgique
      
         Defendants: QC, Comida paralela 12
      
         Operative part of the judgment
      
      Article 38 of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC, read in conjunction with Article 8(2) of that directive, must be interpreted as not precluding national legislation, such as that at issue in the main proceedings, which, in the event of the unlawful introduction into the territory of a Member State of excise goods released for consumption in another Member State, makes a legal entity which is civilly liable for the criminal offences committed by its manager jointly and severally liable for the excise duties.
      
         (1)  OJ C 427, 26.11.2018.