Judgment_paragraph 42 · TanQuid Polska Sp. z o. o. v Generální ředitelství cel (C-711/20)

42It 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 the preceding paragraph, is met (judgment of 24 February 2021, Silcompa, C‑95/19, EU:C:2021:128, paragraph 49 and the case-law cited).