Judgment_paragraph 29 · G. van de Water v Staatssecretaris van Financiën (C-325/99)

29It must be noted, first, that, according to Article 5(1) of the Directive, products subject to excise duty become taxable under its provisions upon their being produced within the territory of the Community or imported into that territory.

G. van de Water v Staatssecretaris van Financiën (C-325/99)

Key facts

History · 1 version

Connections