CELEX: C2006/331/10
Language: en
Date: 2006-12-30 00:00:00
Title: Case C-5/05: Judgment of the Court (Third Chamber) of 23 November 2006 (reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)) — Staatssecretaris van Financiën v B.F. Joustra (Tax provisions — Harmonisation of laws — Directive 92/12/EEC — Excise duties — Wine — Articles 7 to 10 — Determination of the Member State in which duties are chargeable — Acquisition by a private individual for his own use and that of other private individuals — Transport to another Member State by a transport undertaking — Arrangements applicable in the Member State of destination)

30.12.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 331/7
            
         Judgment of the Court (Third Chamber) of 23 November 2006 (reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)) — Staatssecretaris van Financiën v B.F. Joustra
   (Case C-5/05) (1)
   
   (Tax provisions - Harmonisation of laws - Directive 92/12/EEC - Excise duties - Wine - Articles 7 to 10 - Determination of the Member State in which duties are chargeable - Acquisition by a private individual for his own use and that of other private individuals - Transport to another Member State by a transport undertaking - Arrangements applicable in the Member State of destination)
   (2006/C 331/10)
   Language of the case: Dutch
   Referring court
   Hoge Raad der Nederlanden
   Parties to the main proceedings
   
      Appellant: Staatssecretaris van Financiën
   
      Respondent: B.F. Joustra
   Re:
   Preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Articles 7, 8 and 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 (OJ 1992 L 76, p. 1) — Wine purchased without the intention of making a profit in one Member State by nationals of another Member State and transported by an undertaking from that second Member State — Excise duty paid in the first Member State
   Operative part of the judgment
   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, must be construed as meaning that where, as in the case in the main proceedings, a private individual who is not operating commercially or with a view to making a profit acquires in one Member State, for his own personal requirements and those of other private individuals, products subject to excise duty which have been released for consumption in that Member State and arranges for them to be transported to another Member State on his behalf by a transport company established in that other State, Article 7 of that Directive, and not Article 8 thereof, is applicable, with the result that excise duty is also to be levied in that other State. Under Article 7(6) of the Directive, the excise duty paid in the first State is, in such a case, to be reimbursed in accordance with Article 22(3) of the Directive.
   
      (1)  OJ C 69, 19.3.2005.