T-534/24 - eucrim

Case T-534/24

Case Information	Subject Matter	Stage of Proceedings
T-534/24 Party Gotek Type of proceeding Reference for a preliminary ruling	Interpretation of Art. 7 of Directive 2008/118/EC (Excise Duty Directive) concerning the conditions under which excise duty becomes chargeable. The case addresses whether national legislation that allows excise duty to be charged based on fictitious supplies listed in falsified invoices, even where no actual movement or supply of goods occurred, is compatible with EU law. The General Court ruled that such legislation violates EU law, as excise duty may only arise under the exhaustively listed situations of “release for consumption” defined in Art. 7(2) of the Directive. Fictitious transactions do not meet this criterion. Categories Tax Evasion Related links Summary of the decision in eucrim: First Preliminary Ruling by the General Court Delivered ^News	Request Judgement

Case Information

Subject Matter

Stage of Proceedings

T-534/24

Party: Gotek
Type of proceeding: Reference for a preliminary ruling

Interpretation of Art. 7 of Directive 2008/118/EC (Excise Duty Directive) concerning the conditions under which excise duty becomes chargeable.

The case addresses whether national legislation that allows excise duty to be charged based on fictitious supplies listed in falsified invoices, even where no actual movement or supply of goods occurred, is compatible with EU law.

The General Court ruled that such legislation violates EU law, as excise duty may only arise under the exhaustively listed situations of “release for consumption” defined in Art. 7(2) of the Directive. Fictitious transactions do not meet this criterion.

Case T-534/24

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