49It is a feature of that arrangement that the excise duty on the products covered by it is not yet payable, despite the fact that the chargeable event for taxation purposes has already taken place. Consequently, as regards the products subject to excise duty, that arrangement postpones the chargeability of excise duty until one of the conditions of chargeability, such as the one described in paragraph 47 above, is met (see, by analogy, judgment of 28 January 2016, BP Europa, C‑64/15, EU:C:2016:62, paragraph 22 and the case-law cited).
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