Request for a preliminary ruling from the Bundesfinanzhof in the case BP Europa.

Is Article 10(4) of Directive 2008/118/EC to be interpreted as meaning that the conditions which it lays down are fulfilled only in the case where the total quantity of goods moving under a duty suspension arrangement has not arrived at their destination, or can that rule, account being taken of Article 10(6) of Directive 2008/118/EC, also be applied to cases in which only a portion of the excise goods moving under a duty suspension arrangement fails to arrive at the destination?

C-64/15

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Accijns en verbruiksbelastingen

H&I: Previews

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