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European Union
Agenzia delle Dogane v Silcompa SpA (C-95/19)
The question referred for a preliminar…
46

Agenzia delle Dogane v Silcompa SpA (C-95/19)

Judgment of 24 Feb 2021law://eu/cjeu/2019/c-95-19/para_46@2026-11-11

46Products subject to excise duty become taxable for the purposes of Directive 92/12, in accordance with Article 5(1) thereof, upon their being produced within the territory of the European Union or imported into that territory (judgment of 5 April 2001, Van de Water, C‑325/99, EU:C:2001:201, paragraph 29).

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

Key facts

Court: Court of Justice · Fifth Chamber
Case: C-95/19 · ECLI:EU:C:2021:128
Decided: 24 Feb 2021
Procedure: Preliminary reference · referred by the Corte suprema di cassazione (Court of Cassation, Italy)
Applicant: Agenzia delle Dogane
Defendant: Silcompa SpA
Rapporteur: M. Ilešič
Advocate General: P. Pikamäe
Bench: 5 judges
E. Regan, M. Ilešič, E. Juhász, C. Lycourgos, I. Jarukaitis
Language: Italian
Official: CURIA · EUR-Lex 62019CJ0095

Topics

Agricultural funds Approximation of laws Customs Union and Common Customs Tariff Excise duties

History · 1 version

24 Feb 2021Reading

Connections

Interprets 2: 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 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of the agricultural levies and customs duties
Cited by 4: MK v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak (T-534/24); KRI SpA v Agenzia delle Dogane e dei Monopoli (C-323/22); Direktor na Agentsia „Mitnitsi“ v IMPERIAL TOBACCO BULGARIA (C-55/21)2 provisions; TanQuid Polska Sp. z o. o. v Generální ředitelství cel (C-711/20)2 provisions
Cites 15: 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; BP Europa SE v Hauptzollamt Hamburg-Stadt (C-64/15); Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures; Council Directive 2008/55/EC of 26 May 2008 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (Codified version); X NV v Staatssecretaris van Financiën (C-498/10); Eamonn Donnellan v The Revenue Commissioners (C-34/17); Kapnoviomichania Karelia AE v Ypourgos Oikonomikon (C-81/15); Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC; G. van de Water v Staatssecretaris van Financiën (C-325/99)2 provisions; Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of the agricultural levies and customs duties; Ralph Prankl (C-175/14); Distillerie Fratelli Cipriani SpA v Ministero delle Finanze (C-395/00); Milan Kyrian v Celní úřad Tábor (C-233/08); Agenzia delle Dogane v Silcompa SpA (C-95/19); BATIG Gesellschaft für Beteiligungen mbH v Hauptzollamt Bielefeld (C-374/06)