CELEX: 62016CA0590
Language: en
Date: 2018-02-08 00:00:00
Title: Case C-590/16: Judgment of the Court (Sixth Chamber) of 8 February 2018 — European Commission v Hellenic Republic (Failure of a Member State to fulfil obligations — Directive 2008/118/EC — Article 7 — General arrangements for excise duty — Supply of petroleum products, without charging excise duty — Filling stations at the border of the Hellenic Republic with third countries — Chargeability of excise duty — Concept of ‘release for consumption’ of excise goods — Concept of ‘departure from a duty suspension arrangement’)

9.4.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 123/4
            
         Judgment of the Court (Sixth Chamber) of 8 February 2018 — European Commission v Hellenic Republic
   (Case C-590/16) (1)
   
   ((Failure of a Member State to fulfil obligations - Directive 2008/118/EC - Article 7 - General arrangements for excise duty - Supply of petroleum products, without charging excise duty - Filling stations at the border of the Hellenic Republic with third countries - Chargeability of excise duty - Concept of ‘release for consumption’ of excise goods - Concept of ‘departure from a duty suspension arrangement’))
   (2018/C 123/05)
   Language of the case: Greece
   
      Parties
   
   
      Applicant: European Commission (represented by: F. Tomat and A. Kyratsou, acting as Agents)
   
      Defendant: Hellenic Republic (represented by: E.–M. Mamouna and M. Tassopoulou, acting as Agents)
   
      Operative part of the judgment
   
   The Court:
   
               1.
            
            
               Declares that, by adopting and retaining in force legislation allowing the sale of tax-exempted petroleum products by the filling stations of Katastimata Aforologiton Eidon AE at the border posts of Kipoi Evrou (Greece), Kakavia (Greece) and Evzonoi (Greece) which are all situated in regions bordering third countries, namely the Republic of Turkey, the Republic of Albania and the former Yugoslav Republic of Macedonia, the Hellenic Republic has failed to fulfil its obligations under Article 7(1) of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC;
            
         
               2.
            
            
               Orders the Hellenic Republic to pay the costs
            
         
      (1)  OJ C 30, 30.1.2017.