Judgment of the Court (Fourth Chamber) of 10 June 2021.#The Commissioners for Her Majesty's Revenue and Customs v WR.#Reference for a preliminary ruling – General arrangements for excise duty – Directive 2008/118/EC – Article 33(3) – Goods ‘released for consumption’ in one Member State and held for commercial purposes in another Member State – Person liable to pay the excise duty that has become chargeable in respect of those goods – Person holding the goods intended for delivery in another Member State – Transporter of the goods.#Case C-279/19.

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Official record CELEX 62019CJ0279 from European Union at Court of Justice of the European Union. Dated 10 June 2021. Status: decided.

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• Judgment of the Court (Fourth Chamber) of 10 June 2021.#The Commissioners for Her Majesty's Revenue and Customs v WR.#Reference for a preliminary ruling – General arrangements for excise duty – Directive 2008/118/EC – Article 33(3) – Goods ‘released for consumption’ in one Member State and held for commercial purposes in another Member State – Person liable to pay the excise duty that has become chargeable in respect of those goods – Person holding the goods intended for delivery in another Member State – Transporter of the goods.#Case C-279/19.

  judgment · EN · 10 June 2021

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