European Union – Customs and excise. The Court of Justice of the European Union made a preliminary ruling concerning the interpretation of art 1(2) of Council Directive (EC) 2008/118 (concerning the general arrangements for excise duty and repealing Directive (EEC) 92/12). The request was submitted in the context of a dispute between the Tallinn Enterprise Office and Statoil Fuel & Retail Eesti AS, concerning the reimbursement of a sales tax paid by that company in 2010 and 2011.