Opinion of Advocate General Tanchev delivered on 21 January 2021.

Core Citations

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• Opinion of Advocate General Tanchev delivered on 21 January 2021.

This document cites

• Société Michel v Recettes des douanes.
• ADV Allround Vermittlungs AG, in liquidation v Finanzamt Hamburg-Bergedorf.
• BLV Wohn- und Gewerbebau GmbH v Finanzamt Lüdenscheid.
• Ministère public and Ministre des Finances du Royaume de Belgique v QC and Comida paralela 12.
• A Oy.



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• Stanislav Gross v Hauptzollamt Braunschweig.
• G. van de Water contra Staatssecretaris van Financiën.
• „Latvijas dzelzceļš” VAS v Valsts ieņēmumu dienests.
• G. van de Water v Staatssecretaris van Financiën.
• Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)
• Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
• Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC