Judgment_paragraph 39 · G. van de Water v Staatssecretaris van Financiën (C-325/99)

39As was noted in paragraph 22 of the judgment in Case C-296/95 EMU Tabac and Others [1998] ECR I-1605, the purpose of the Directive is to lay down various rules on the holding, movement and monitoring of products subject to excise duty, in particular so as to ensure that chargeability of excise duties is identical in all the Member States.

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

Key facts

Connections

History · 1 version