39The taxable event, within the meaning of Directive 2008/118, is constituted, in accordance with Article 2 thereof, by the production in the territory of the European Union of excise goods or by their importation into that territory (see, to that effect, judgment of 24 February 2021, Silcompa, C‑95/19, EU:C:2021:128, paragraph 46 and the case-law cited).
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