Judgment_paragraph 114 · Dansk Transport og Logistik v Skatteministeriet (C-230/08)

114If that is the case, it is apparent from Article 6(1) in conjunction with Article 7(1) of the Excise Duty Directive that the authorities in the Member State in which the goods which are unlawfully introduced into the Community were discovered and seized are competent to recover excise duty. In the case in the main proceedings at issue, those are the Danish authorities.

Dansk Transport og Logistik v Skatteministeriet (C-230/08)

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