European Union – Customs and excise. In the course of proceedings between the taxpayer company and Greece concerning the refusal by the Director of the Athens Customs Office to refund the taxpayer the registration taxes paid by it following the import of passenger vehicles into Greek territory, the Court of Justice of the European Union gave a preliminary ruling, deciding, among other things, that art 1(3) of Directive (EC) 2008/118 should be interpreted as fulfilling the conditions for producing direct effect allowing individuals to rely on it before a national court in a dispute between them and a member state.