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European Union
BP Europa SE v Hauptzollamt Hamburg-Stadt (C-64/15)
Judgment
Consideration of the questions referred
Preliminary observations
23

BP Europa SE v Hauptzollamt Hamburg-Stadt (C-64/15)

Judgment of 28 Jan 2016law://eu/cjeu/2015/c-64-15/para_23@2026-11-12

23The departure of such goods, including irregular departure, from a duty suspension arrangement is considered as a release for consumption pursuant to Article 7(2)(a) of Directive 2008/118.

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

Key facts

Court: Court of Justice · Sixth Chamber
Case: C-64/15 · ECLI:EU:C:2016:62
Decided: 28 Jan 2016
Procedure: Preliminary reference · referred by the Bundesfinanzhof (Federal Finance Court, Germany)
Applicant: BP Europa SE
Defendant: Hauptzollamt Hamburg-Stadt
Rapporteur: J.-C. Bonichot
Advocate General: M. Bobek
Bench: 3 judges
A. Arabadjiev, J.-C. Bonichot, E. Regan
Language: German
Official: CURIA · EUR-Lex 62015CJ0064

Topics

History · 1 version

28 Jan 2016Reading

Connections

Interprets 1: Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC
Cited by 4: Inspecteur van de Douane v FL (T-690/24)2 provisions; European Commission v Republic of Poland (C-166/21); Agenzia delle Dogane v Silcompa SpA (C-95/19); European Commission v Hellenic Republic (C-590/16)2 provisions
Cites 8: Treaty on the Functioning of the European Union (consolidated 2016); Maribel Dominguez v Centre informatique du Centre Ouest Atlantique and Préfet de la région Centre (C-282/10); Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC; 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; Dansk Transport og Logistik v Skatteministeriet (C-230/08); Distillerie Fratelli Cipriani SpA v Ministero delle Finanze (C-395/00); Kingdom of Spain v European Parliament and Council of the European Union (C-44/14); Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Text with EEA relevance)