Asunto C-494/04: Petición de decisión prejudicial planteada mediante resolución del Hoge Raad der Nederlanden, de 26 de noviembre de 2004, en el asunto entre Heintz van Landewyck S.A.R.L. y Staatssecretaris van Financiën
Jurisdiction | European Union |
Published date | 11 March 2005 |
Celex Number | C2005/045/28 |
19.2.2005 |
EN |
Official Journal of the European Union |
C 45/15 |
Reference for a preliminary ruling by the Hoge Raad der Nederlanden by decision of that court of 26 November 2004 in the case of Heintz van Landewyck SARL against Staatssecretaris van Financiën)
(2005/C 45/28)
Language of the case: Dutch
Reference has been made to the Court of Justice of the European Communities by order of the Hoge Raad der Nederlanden (Supreme Court of the Netherlands) of 26 November 2004 received at the Court Registry on1 December 2004, for a preliminary ruling in the case of Heintz van Landewyck SARL against Staatssecretaris van Financiën on the following questions:
1. |
Must the Excise Duty Directive (1) be interpreted as requiring the Member States to enact a statutory provision under which they must reimburse or offset amounts by way of excise duty due or paid at the time excise labels are requested in a case in which the requesting party (the holder of an authorisation to operate a tax warehouse) has not used, nor will be able to use, labels which disappeared before they were affixed to products subject to excise duty, and third parties cannot have made and will not be able to make lawful use of the labels even though it cannot be ruled out that they have used, or will use, the labels by affixing them to tobacco products which have been put on the market in an irregular manner? |
2 |
|
To continue reading
Request your trial