Granberg (Taxation) [2007] EUECJ C-330/05 (15 November 2007)

Granberg (Taxation) [2007] EUECJ C-330/05 (15 November 2007)

Article 9(3) of Directive 92/12/EEC does not allow Member States to generally impose excise duty in the Member State of consumption on heating oil acquired by a private individual for own use and transported by him, irrespective of the means of transport. Only transport by atypical modes as defined in Article 9(3) allows such imposition. Transport of 3,000 litres of heating oil in three IBCs in a van by a private individual is an atypical mode. Article 7(4) does not preclude Member States from requiring a guarantee and accompanying documentation for such atypical transport when excise duty is chargeable.

Citation
[2007] EUECJ C-330/05
Parties
Defendant: Mr Granberg; Prosecution: Swedish authorities
Jurisdiction
European Union
Judgment Date
15 November 2007
Procedural Posture
Preliminary Ruling (reference for Interpretation and Validity) / Judgment of the Court of Justice of the European Union (cjeu) on Reference From Hovrätten För Övre Norrland (court of Appeal of Övre Norrland)
Outcome
Preliminary ruling issued; interpretation of Directive 92/12/EEC provided; national court to apply ruling.
Legal Topics
Excise Duty, Free Movement of Goods, Interpretation of EU Directives, Private Use Exception, Atypical Transport, Proportionality, Monitoring of Excise Goods
EU Law Tax Law Criminal Law Excise Duty Free Movement of Goods Interpretation of EU Directives Private Use Exception Atypical Transport +2 more

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Parties

Mr Granberg

Defendant

Swedish authorities

Prosecution

Procedural Posture

Preliminary Ruling (reference for Interpretation and Validity) / Judgment of the Court of Justice of the European Union (cjeu) on Reference From Hovrätten För Övre Norrland (court of Appeal of Övre Norrland)

Legal Issues

  1. 1 Whether Article 9(3) of Directive 92/12/EEC allows Member States to generally impose excise duty on heating oil acquired by private individuals for own use and transported to another Member State, regardless of transport mode
  2. 2 Whether Article 9(3) is compatible with EU principles of free movement of goods and proportionality
  3. 3 Whether transport of 3,000 litres of heating oil in three IBCs in a van by a private individual is 'atypical mode of transport' under Article 9(3)

Ratio Decidendi

Article 9(3) of Directive 92/12/EEC does not allow Member States to generally impose excise duty in the Member State of consumption on heating oil acquired by a private individual for own use and transported by him, irrespective of the means of transport. Only transport by atypical modes as defined in Article 9(3) allows such imposition. Transport of 3,000 litres of heating oil in three IBCs in a van by a private individual is an atypical mode. Article 7(4) does not preclude Member States from requiring a guarantee and accompanying documentation for such atypical transport when excise duty is chargeable.

Court Disposition

Preliminary ruling issued; interpretation of Directive 92/12/EEC provided; national court to apply ruling.

Orders

  • Article 9(3) does not allow general imposition of excise duty in the Member State of consumption for heating oil acquired by private individuals for own use and transported by them, regardless of transport mode.
  • Transport of 3,000 litres of heating oil in three IBCs in a van by a private individual is an atypical mode of transport under Article 9(3).