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 excise goods, that system operates by postponing the chargeability of that duty until one of the conditions of chargeability is met (see, to that effect, judgment of 24 February 2021, Silcompa, C‑95/19, EU:C:2021:128, paragraph 49 and the case-law cited).
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