BP Europa SE v Haupzollamt Hamburg-Stadt

European Union – Customs and excise. The Court of Justice of the European Union gave a preliminary ruling deciding, among other things, that art 20(2) of Directive (EC) 2008/118 had to be interpreted as meaning that the movement of excise goods under a duty suspension arrangement ended, for the purpose of that provision, in a situation such as that in the main proceedings, when the consignee of those goods had found, on unloading in full from the means of transport carrying the goods in question, that there had been shortages of the goods in comparison with the amount which should have been delivered to him.

Category: