Judgment_paragraph 83 · Agenzia delle Dogane v Silcompa SpA (C-95/19)

83Such considerations are part of the specific factual context of the case giving rise to that judgment, which concerned the situation of an unlawful departure from the suspension arrangement on account of the theft of the products to which tax markings had already been affixed in the ‘Member State of departure’, tax markings having, as is apparent from paragraph 32 of that judgment, an intrinsic value which distinguishes them from straightforward documents representing the payment of a sum of money to the tax authorities in the Member State in which those markings were issued (see, to that effect, judgment of 5 March 2015, Prankl, C‑175/14, EU:C:2015:142, paragraphs 28 and 29).