57Since excise duty is, as recital 9 of Directive 2008/118 points out, a tax on consumption, the time at which it becomes chargeable must normally be very closely linked with the consumer (see, to that effect, judgment of 2 June 2016, Polihim-SS, C‑355/14, EU:C:2016:403, paragraphs 50 and 51).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.