Jelgratz (Excise duty - Goods acquired by a private individual and transported from one Member State to another - Goods intended for the private individual's own us - Opinion) [2026] EUECJ T-685/24_O (04 February 2026)

Jelgratz (Excise duty - Goods acquired by a private individual and transported from one Member State to another - Goods intended for the private individual's own us - Opinion) [2026] EUECJ T-685/24_O (04 February 2026)

Article 32(1) of Council Directive 2008/118/EC and Article 32(1) of Council Directive (EU) 2020/262 do not preclude national legislation under which 'own use' does not include acquisition of manufactured tobacco products by a private individual in one Member State for the purpose of passing them on free of charge to a third party in another Member State, regardless of quantity.

Citation
[2026] EUECJ T-685/24_O
Parties
Applicant: A; Applicant: B; Respondent: Hauptzollamt Frankfurt (Oder)
Jurisdiction
European Union
Judgment Date
04 February 2026
Procedural Posture
Preliminary Ruling (joined Cases) / Opinion of Advocate General
Outcome
Article 32(1) of Directives 2008/118/EC and 2020/262 must be interpreted as not precluding national legislation excluding from 'own use' goods acquired for free transfer to third parties; no need to answer the second question.
Legal Topics
Excise Duty, Free Movement of Goods, Interpretation of 'own Use', Tobacco Taxation
European Union Law Tax Law Excise Duty Free Movement of Goods Interpretation of 'own Use' Tobacco Taxation

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Parties

A

Applicant

B

Applicant

Hauptzollamt Frankfurt (Oder)

Respondent

Procedural Posture

Preliminary Ruling (joined Cases) / Opinion of Advocate General

Legal Issues

  1. 1 Whether Article 32 of Directive 2008/118/EC and Article 32 of Directive (EU) 2020/262 preclude national legislation excluding from 'own use' goods acquired by a private individual for free transfer to another person, regardless of quantity.

Ratio Decidendi

Article 32(1) of Council Directive 2008/118/EC and Article 32(1) of Council Directive (EU) 2020/262 do not preclude national legislation under which 'own use' does not include acquisition of manufactured tobacco products by a private individual in one Member State for the purpose of passing them on free of charge to a third party in another Member State, regardless of quantity.

Court Disposition

Article 32(1) of Directives 2008/118/EC and 2020/262 must be interpreted as not precluding national legislation excluding from 'own use' goods acquired for free transfer to third parties; no need to answer the second question.

Orders

  • Article 32(1) of Council Directive 2008/118/EC and Article 32(1) of Council Directive (EU) 2020/262 do not preclude national legislation excluding from 'own use' the acquisition of manufactured tobacco products by a private individual for free transfer to a third party in another Member State, regardless of quantity.
  • No need to answer the second question referred.