Judgment_paragraph 47 · Agenzia delle Dogane v Silcompa SpA (C-95/19)

47By contrast, pursuant to Article 6(1) of Directive 92/12, excise duty becomes chargeable, inter alia, at the time of release for consumption of products subject to excise duty. Under point (a) of the first subparagraph of Article 6(1) of that directive, that concept also covers any departure, including irregular departure, from a suspension arrangement, defined in Article 4(c) of that directive (see, to that effect, judgments of 5 April 2001, Van de Water, C‑325/99, EU:C:2001:201, paragraphs 30, 31, 34 to 36; of 12 December 2002, Cipriani, C‑395/00, EU:C:2002:751, paragraphs 42 and 43; and of 13 December 2007, BATIG, C‑374/06, EU:C:2007:788, paragraph 29).