VATupdate

ECJ Excise Duties C-326/20 (MONO) – Judgment – A Member State can not lay down the conditions on the exemption on goods used in diplomatic and consular relations

On January 13, 2022, the ECJ issued its decision in the case C-326/20 (MONO) related to Excise Duties.

Context: Reference for a preliminary ruling – Excise duties – Directive 2008/118 / EC – Exemption from harmonized excise duty – Goods intended for use in diplomatic or consular relations – Conditions for applying the exemption laid down by the host Member State – Payment by non-cash means of payment

Decision

Article 12 of Council Directive 2008/118 / EC of 16 December 2008 on the general arrangements for excise duties and repealing Directive 92/12 / EEC must be interpreted as precluding the host Member State from laying down the conditions and limits for the application of the exemption from excise duty on goods used in diplomatic and consular relations made that exemption conditional on the price of acquiring those goods being paid by non-cash means of payment.

Source Curia

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