Judgment of the Court of 12 December 2002. # Distillerie Fratelli Cipriani SpA v Ministero delle Finanze. # Reference for a preliminary ruling: Tribunale di Trento - Italy. # Directive 92/12/EEC - Article 20 - Export to non-member countries of products under duty-suspension arrangements - Products having to be considered not to have arrived at their destination by reason of the falsification of the accompanying document - Place of the offence or irregularity unknown - Determination of the Member State in which excise duty is chargeable. # Case C-395/00.

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Official record CELEX 62000CJ0395 from European Union at Court of Justice of the European Union. Dated 12 December 2002. Status: decided.

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• Judgment of the Court of 12 December 2002. # Distillerie Fratelli Cipriani SpA v Ministero delle Finanze. # Reference for a preliminary ruling: Tribunale di Trento - Italy. # Directive 92/12/EEC - Article 20 - Export to non-member countries of products under duty-suspension arrangements - Products having to be considered not to have arrived at their destination by reason of the falsification of the accompanying document - Place of the offence or irregularity unknown - Determination of the Member State in which excise duty is chargeable. # Case C-395/00.

  judgment · EN · 12 December 2002

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• Rozsudok Súdneho dvora z 12. decembra 2002. # Distillerie Fratelli Cipriani SpA proti Ministero delle Finanze. # Návrh na začatie prejudiciálneho konania Tribunale di Trento - Taliansko. # Článok 20. # Vec C-395/00.

  judgment · SK · 12 December 2002

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• Wyrok Trybunału z dnia 12 grudnia 2002 r. # Distillerie Fratelli Cipriani SpA przeciwko Ministero delle Finanze. # Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Tribunale di Trento - Włochy. # Dyrektywa 92/12/EWG - Artykuł 20. # Sprawa C-395/00.

  judgment · PL · 12 December 2002

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• Hotărârea Curții din data de 12 decembrie 2002. # Distillerie Fratelli Cipriani SpA împotriva Ministero delle Finanze. # Cerere având ca obiect pronunțarea unei hotărâri preliminare: Tribunale di Trento - Italia. # Directivă 92/12/CEE - Articol 20. # Cauza C-395/00.

  judgment · RO · 12 December 2002

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• Решение на Съда от 12 декември 2002 г. # Distillerie Fratelli Cipriani SpA срещу Ministero delle Finanze. # Искане за преюдициално заключение: Tribunale di Trento - Италия. # Директива 92/12/ЕИО - Член 20. # Дело C-395/00.

  judgment · BG · 12 December 2002

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• Euroopa Kohtu otsus, 12. detsember 2002. # Distillerie Fratelli Cipriani SpA versus Ministero delle Finanze. # Eelotsusetaotlus: Tribunale di Trento - Itaalia. # Direktiiv 92/12/EMÜ - Artikkel 20. # Kohtuasi C-395/00.

  judgment · ET · 12 December 2002

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• Sodba Sodišča z dne 12. decembra 2002. # Distillerie Fratelli Cipriani SpA proti Ministero delle Finanze. # Predlog za sprejetje predhodne odločbe: Tribunale di Trento - Italija. # Člen 20. # Zadeva C-395/00.

  judgment · SL · 12 December 2002

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• Sentenza tal-Qorti tal-Ġustizzja tat-12 ta' Diċembru 2002. # Distillerie Fratelli Cipriani SpA vs Ministero delle Finanze. # Talba għal deċiżjoni preliminari: Tribunale di Trento - l-Italja. # Direttiva 92/12/KEE - Artikolu 20. # Kawża C-395/00.

  judgment · MT · 12 December 2002

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• Rozsudek Soudního dvora ze dne 12. prosince 2002. # Distillerie Fratelli Cipriani SpA proti Ministero delle Finanze. # Žádost o rozhodnutí o předběžné otázce: Tribunale di Trento - Itálie. # Článek 20. # Věc C-395/00.

  judgment · CS · 12 December 2002

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• 2002 m. gruodžio 12 d. Teisingumo Teismo sprendimas. # Distillerie Fratelli Cipriani SpA prieš Ministero delle Finanze. # Prašymas priimti prejudicinį sprendimą: Tribunale di Trento - Italija. # Direktyva 92/12/EEB - 20 straipsnis. # Byla C-395/00.

  judgment · LT · 12 December 2002

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• Arrest van het Hof van 12 december 2002. # Distillerie Fratelli Cipriani SpA tegen Ministero delle Finanze. # Verzoek om een prejudiciële beslissing: Tribunale di Trento - Italië. # Richtlijn 92/12/EEG - Artikel 20 - Uitvoer naar derde landen van onder schorsingsregeling geplaatste producten - Producten die geacht moeten worden niet op hun bestemming te zijn aangekomen wegens vervalsing van geleidedocument - Plaats waar overtreding of onregelmatigheid is begaan onbekend - Lidstaat waar accijnsschuld ontstaat. # Zaak C-395/00.

  judgment · NL · 12 December 2002

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• Tiesas spriedums 2002. gada 12. decembrī. # Distillerie Fratelli Cipriani SpA pret Ministero delle Finanze. # Lūgums sniegt prejudiciālu nolēmumu: Tribunale di Trento - Itālija. # Direktīva 92/12/EEK - 20. pants. # Lieta C-395/00.

  judgment · LV · 12 December 2002

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• Urteil des Gerichtshofes vom 12. Dezember 2002. # Distillerie Fratelli Cipriani SpA gegen Ministero delle Finanze. # Ersuchen um Vorabentscheidung: Tribunale di Trento - Italien. # Richtlinie 92/12/EWG - Artikel 20 - Ausfuhr von Waren in Drittländer im Verfahren der Steueraussetzung - Waren, die wegen der Fälschung des Begleitdokuments als nicht am Bestimmungsort angekommen anzusehen sind - Unbekannter Ort der Zuwiderhandlung oder der Unregelmäßigkeit - Bestimmung des Mitgliedstaats, in dem der Steueranspruch entstanden ist. # Rechtssache C-395/00.

  judgment · DE · 12 December 2002

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• Acórdão do Tribunal de 12 de Dezembro de 2002. # Distillerie Fratelli Cipriani SpA contra Ministero delle Finanze. # Pedido de decisão prejudicial: Tribunale di Trento - Itália. # Directiva 92/12/CEE - Artigo 20.º - Exportação para Estados terceiros de produtos em regime de suspensão - Produtos que se devem considerar não chegados ao destino devido à falsificação do documento de acompanhamento - Local da infracção ou da irregularidade desconhecido - Determinação do Estado-Membro onde pode ser exigido o imposto. # Processo C-395/00.

  judgment · PT · 12 December 2002

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• Sentenza della Corte del 12 dicembre 2002. # Distillerie Fratelli Cipriani SpA contro Ministero delle Finanze. # Domanda di pronuncia pregiudiziale: Tribunale di Trento - Italia. # Direttiva 92/12/CEE - Art. 20 - Esportazione verso paesi terzi di prodotti soggetti a regime sospensivo - Prodotti che devono essere considerati come non giunti a destinazione in ragione della falsificazione del documento di accompagnamento - Luogo dell'infrazione o dell'irregolarità sconosciuto - Determinazione dello Stato membro competente ad esigere il diritto d'accisa. # Causa C-395/00.

  judgment · IT · 12 December 2002

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• A Bíróság december 12.-i ítélete: 2002. # Distillerie Fratelli Cipriani SpA kontra Ministero delle Finanze. # Előzetes döntéshozatal iránti kérelem: Tribunale di Trento - Olaszország. # 92/12/EGK irányelv - 20. cikk. # C-395/00. sz. ügy

  judgment · HU · 12 December 2002

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• Yhteisöjen tuomioistuimen tuomio 12 päivänä joulukuuta 2002. # Distillerie Fratelli Cipriani SpA vastaan Ministero delle Finanze. # Ennakkoratkaisupyyntö: Tribunale di Trento - Italia. # Direktiivi 92/12/ETY - 20 artikla - Väliaikaisen valmisteverottomuuden järjestelmän mukaan liikkuvien tuotteiden vienti yhteisön ulkopuolisiin maihin - Tuotteet, joiden ei saateasiakirjan väärentämisen takia voida katsoa saapuneen määräpaikkaan - Rikkomuksen tai sääntöjenvastaisuuden tapahtumapaikka ei ole tiedossa - Sen jäsenvaltion määrittäminen, jossa vero kannetaan. # Asia C-395/00.

  judgment · FI · 12 December 2002

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• Sentencia del Tribunal de Justicia de 12 de diciembre de 2002. # Distillerie Fratelli Cipriani SpA contra Ministero delle Finanze. # Petición de decisión prejudicial: Tribunale di Trento - Italia. # Directiva 92/12/CEE - Artículo 20 - Exportación a Estados terceros de productos en régimen suspensivo - Productos que deben considerarse no llegados a su destino debido a la falsificación del documento de acompañamiento - Lugar de la infracción o de la irregularidad desconocido - Determinación del Estado miembro en el que es exigible el derecho. # Asunto C-395/00.

  judgment · ES · 12 December 2002

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• Απόφαση του Δικαστηρίου της 12ης Δεκεμβρίου 2002. # Distillerie Fratelli Cipriani SpA κατά Ministero delle Finanze. # Αίτηση για την έκδοση προδικαστικής αποφάσεως: Tribunale di Trento - Ιταλία. # Οδηγία 92/12/ΕΟΚ - .ρθρο 20 - Εξαγωγή προς τρίτες χώρες προϊόντων τελούντων υπό καθεστώς αναστολής - Προϊόντα τα οποία πρέπει να θεωρηθούν ως μη έχοντα φθάσει στον προορισμό τους λόγω παραποιήσεως του συνοδευτικού εγγράφου - .γνωστος τόπος διαπράξεως της παραβιάσεως ή της παρατυπίας - Προσδιορισμός του κράτους μέλους εντός του οποίου καθίσταται απαιτητός ο φόρος. # Υπόθεση C-395/00.

  judgment · EL · 12 December 2002

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• Domstolens Dom af 12. december 2002. # Distillerie Fratelli Cipriani SpA mod Ministero delle Finanze. # Anmodning om præjudiciel afgørelse: Tribunale di Trento - Italien. # Direktiv 92/12/EØF - artikel 20 - udførsel af varer til tredjelande under suspensionsordningen - varer, der skal anses for ikke at være nået frem til bestemmelsesstedet på grund af et forfalsket ledsagedokument - stedet, hvor overtrædelsen eller uregelmæssigheden har fundet sted, ukendt - fastlæggelse af den kompetente medlemsstat. # Sag C-395/00.

  judgment · DA · 12 December 2002

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• Arrêt de la Cour du 12 décembre 2002. # Distillerie Fratelli Cipriani SpA contre Ministero delle Finanze. # Demande de décision préjudicielle: Tribunale di Trento - Italie. # Directive 92/12/CEE - Article 20 - Exportation dans des pays tiers de produits en régime suspensif - Produits devant être considérés comme n'étant pas arrivés à destination en raison de la falsification du document d'accompagnement - Lieu de l'infraction ou de l'irrégularité inconnu - Détermination de l'État membre d'exigibilité du droit. # Affaire C-395/00.

  judgment · FR · 12 December 2002

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• Domstolens dom den 12 december 2002. # Distillerie Fratelli Cipriani SpA mot Ministero delle Finanze. # Begäran om förhandsavgörande: Tribunale di Trento - Italien. # Direktiv 92/12/EEG - Artikel 20 - Export till tredje länder av varor med punktskatteuppskov - Varor som på grund av förfalskning av ledsagardokument inte skall anses ha nått sin destination - Platsen för överträdelsen eller oegentligheten okänd - Fastställande av medlemsstat där skatten skall utkrävas. # Mål C-395/00.

  judgment · SV · 12 December 2002

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