22Under Article 17(1)(a)(i) of Directive 2008/118, excise goods may be moved under a duty suspension arrangement within the territory of the EU, in particular, as in the main proceedings, from a tax warehouse in one Member State to a tax warehouse in another Member State. It is a feature of that arrangement that the excise duty on the products covered by it is not yet payable, although the chargeable event for taxation purposes has already taken place (see, to that effect, judgment in Cipriani, C‑395/00, EU:C:2002:751, paragraph 42). Consequently, as regards the products subject to excise duty, that arrangement postpones the chargeability of excise duty until one of the conditions of chargeability is met (see, to that effect, judgment in Dansk Transport og Logistik, C‑230/08, EU:C:2010:231, paragraph 78).
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