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European Union
Metro Cash & Carry Danmark ApS v Skatteministeriet (C-315/12)
Judgment
Consideration of the questions referred
The first question
36

Metro Cash & Carry Danmark ApS v Skatteministeriet (C-315/12)

Judgment of 18 Jul 2013law://eu/cjeu/2012/c-315-12/para_36@2026-11-11

36That conclusion is also supported by Article 33(3) of Directive 2008/118, which simplifies the provisions of Directive 92/12 by now referring only to the person ‘to whom the goods are delivered in the other Member State’.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Eighth Chamber
Case: C-315/12 · ECLI:EU:C:2013:503
Decided: 18 Jul 2013
Procedure: Preliminary reference · referred by the Højesteret (Denmark)
Applicant: Metro Cash & Carry Danmark ApS
Defendant: Skatteministeriet
Rapporteur: C. Toader
Advocate General: E. Sharpston
Bench: 3 judges
E. Jarašiūnas, C. Toader, C. G. Fernlund
Language: Danish
Official: CURIA · EUR-Lex 62012CJ0315

Topics

History · 1 version

18 Jul 2013Reading

Connections

Interprets 3: 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; Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC; Commission Regulation (EEC) No 3649/92 of 17 December 1992 on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch
Cited by 1: Stanislav Gross v Hauptzollamt Braunschweig (C-165/13)2 provisions
Cites 4: 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; Staatssecretaris van Financiën v B. F. Joustra (C-5/05); Commission Regulation (EEC) No 3649/92 of 17 December 1992 on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch; Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC