This document is an excerpt from the EUR-Lex website
Document 62020CN0711
Case C-711/20: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 31 December 2020 — TanQuid Polska Sp. z o. o. v Generální ředitelství cel
Case C-711/20: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 31 December 2020 — TanQuid Polska Sp. z o. o. v Generální ředitelství cel
Case C-711/20: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 31 December 2020 — TanQuid Polska Sp. z o. o. v Generální ředitelství cel
OJ C 88, 15.3.2021, p. 16–17
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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15.3.2021 |
EN |
Official Journal of the European Union |
C 88/16 |
Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 31 December 2020 — TanQuid Polska Sp. z o. o. v Generální ředitelství cel
(Case C-711/20)
(2021/C 88/21)
Language of the case: Czech
Referring court
Nejvyšší správní soud
Parties to the main proceedings
Applicant: TanQuid Polska Sp. z o. o.
Defendant: Generální ředitelství cel
Questions referred
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1. |
Are products that are subject to excise duty transported pursuant to a suspension arrangement within the meaning of Article 4(c) of Council Directive 92/12/EEC (1) in a situation where a customs office of one Member State agreed to the movement of products under a duty-suspension arrangement from a tax warehouse to a registered trader established in another Member State, even though the conditions for the movement of those products under the duty-suspension arrangement were objectively not met, it having been established at a subsequent stage of the procedure that the registered trader had no knowledge of the movement of the products, due to fraud by third parties? |
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2. |
Does the provision of an excise duty guarantee, as provided for by Article 15(3) of Council Directive 92/12/EEC, issued for a purpose other than the movement of products under a duty-suspension arrangement between a tax warehouse and a registered trader established in another Member State preclude the due commencement of movement under a duty-suspension arrangement, if the provision of the guarantee was recorded in the accompanying documents for the movement of the products under the duty-suspension arrangement for the registered trader and confirmed by the customs authority of the Member State? |
(1) Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (OJ 1992 L 76, p. 1).