Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 17 April 1997. # The Queen v Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham. # Reference for a preliminary ruling: Court of Appeal, London - United Kingdom. # Council Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products - Member State in which duty is payable - Purchase through an agent. # Case C-296/95.

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Official report CELEX 61995CC0296 from European Union at Court of Justice of the European Union. Dated 17 April 1997. Status: decided.

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1. 17 April 1997

   Decided

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22 official files

• Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 17 April 1997. # The Queen v Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham. # Reference for a preliminary ruling: Court of Appeal, London - United Kingdom. # Council Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products - Member State in which duty is payable - Purchase through an agent. # Case C-296/95.

  judgment · EN · 17 April 1997

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• Заключение на генералния адвокат Ruiz-Jarabo Colomer представено на17 април 1997 г. # The Queen срещу Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham. # Искане за преюдициално заключение: Court of Appeal, London - Обединеното кралство. # Директива 92/12/ЕИО. # Дело C-296/95.

  judgment · BG · 17 April 1997

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• Concluziile avocatului general Ruiz-Jarabo Colomer prezentate la data de17 aprilie 1997. # The Queen împotriva Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham. # Cerere având ca obiect pronunțarea unei hotărâri preliminare: Court of Appeal, London - Regatul Unit. # Directivă 92/12/CEE. # Cauza C-296/95.

  judgment · RO · 17 April 1997

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• Opinia rzecznika generalnego Ruiz-Jarabo Colomer przedstawione w dniu 17 kwietnia 1997 r. # The Queen przeciwko Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham. # Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Court of Appeal, London - Zjednoczone Królestwo. # Sprawa C-296/95.

  judgment · PL · 17 April 1997

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• Stanovisko generálního advokáta - Ruiz-Jarabo Colomer - 17 dubna 1997. # The Queen proti Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham. # Žádost o rozhodnutí o předběžné otázce: Court of Appeal, London - Spojené království. # Věc C-296/95.

  judgment · CS · 17 April 1997

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• Konklużjonijiet ta' l-Avukat Ġenerali - Ruiz-Jarabo Colomer - 17 ta' April 1997. # The Queen vs Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham. # Talba għal deċiżjoni preliminari: Court of Appeal, London - ir-Renju Unit. # Direttiva 92/12/KEE. # Kawża C-296/95.

  judgment · MT · 17 April 1997

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• Conclusões do advogado-geral Ruiz-Jarabo Colomer apresentadas em 17 de Abril de 1997. # The Queen contra Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham. # Pedido de decisão prejudicial: Court of Appeal, London - Reino Unido. # Directiva 92/12/CEE do Conselho, relativa ao regime geral, à detenção, à circulação e aos controlos dos produtos sujeitos a impostos especiais de consumo - Estado-Membro no qual o imposto especial de consumo é devido - Compra por intermédio de um agente. # Processo C-296/95.

  judgment · PT · 17 April 1997

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• Ruiz-Jarabo Colomer főtanácsnok indítványa, az ismertetés napja: 1997. április 17. # The Queen kontra Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham. # Előzetes döntéshozatal iránti kérelem: Court of Appeal, London - Egyesült Királyság. # C-296/95. sz. ügy

  judgment · HU · 17 April 1997

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• Návrhy generálneho advokáta - Ruiz-Jarabo Colomer - 17. apríla 1997. # The Queen proti Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham. # Návrh na začatie prejudiciálneho konania Court of Appeal, London - Spojené kráľovstvo. # Vec C-296/95.

  judgment · SK · 17 April 1997

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• Kohtujuristi ettepanek - Ruiz-Jarabo Colomer - 17. aprill 1997. # The Queen versus Commissioners of Customs and Excise, ex parte: EMU Tabac SARL, The Man in Black Ltd, John Cunningham. # Eelotsusetaotlus: Court of Appeal, London - Ühendkuningriik. # Kohtuasi C-296/95.

  judgment · ET · 17 April 1997

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• Ģenerāladvokāta Ruiz-Jarabo Colomer secinājumi, sniegti 1997. gada 17.aprīlī. # The Queen pret Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham. # Lūgums sniegt prejudiciālu nolēmumu: Court of Appeal, London - Apvienotā Karaliste. # Lieta C-296/95.

  judgment · LV · 17 April 1997

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• Conclusions de l'avocat général Ruiz-Jarabo Colomer présentées le 17 avril 1997. # The Queen contre Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham. # Demande de décision préjudicielle: Court of Appeal, London - Royaume-Uni. # Directive 92/12/CEE du Conseil relative au régime général, à la détention, à la circulation et aux contrôles des produits soumis à accise - État membre dans lequel l'accise est due - Achat par l'intermédiaire d'un agent. # Affaire C-296/95.

  judgment · FR · 17 April 1997

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• Generalinio advokato Ruiz-Jarabo Colomer išvada, pateikta 1997 m. balanžio 17 d. # The Queen prieš Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham. # Prašymas priimti prejudicinį sprendimą: Court of Appeal, London - Jungtinė Karalystė. # Byla C-296/95.

  judgment · LT · 17 April 1997

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• Conclusie van advocaat-generaal Ruiz-Jarabo Colomer van 17 april 1997. # The Queen tegen Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham. # Verzoek om een prejudiciële beslissing: Court of Appeal, London - Verenigd Koninkrijk. # Richtlijn 92/12/EEG van de Raad betreffende de algemene regeling voor accijnsproducten, het voorhanden hebben en het verkeer daarvan en de controles daarop - Lidstaat waar accijns verschuldigd is - Aankoop via vertegenwoordiger. # Zaak C-296/95.

  judgment · NL · 17 April 1997

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• Förslag till avgörande av generaladvokat Ruiz-Jarabo Colomer föredraget den 17 april 1997. # The Queen mot Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham. # Begäran om förhandsavgörande: Court of Appeal, London - Förenade kungariket. # Rådets direktiv 92/12/EEG om allmänna regler för punktskattepliktiga varor och om innehav, flyttning och övervakning av sådana varor - Medlemsstat där punktskatten skall erläggas - Köp genom ombud. # Mål C-296/95.

  judgment · SV · 17 April 1997

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• Conclusiones del Abogado General Ruiz-Jarabo Colomer presentadas el 17 de abril de 1997. # The Queen contra Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham. # Petición de decisión prejudicial: Court of Appeal, London - Reino Unido. # Directiva 92/12/CEE del Consejo relativa al régimen general, tenencia, circulación y controles de los productos objeto de impuestos especiales - Estado miembro en el que se devenga el impuesto especial - Adquisición a través de un agente. # Asunto C-296/95.

  judgment · ES · 17 April 1997

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• Schlussanträge des Generalanwalts Ruiz-Jarabo Colomer vom 17. April 1997. # The Queen gegen Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham. # Ersuchen um Vorabentscheidung: Court of Appeal, London - Vereinigtes Königreich. # Richtlinie 92/12/EWG des Rates über das allgemeine System, den Besitz, die Beförderung und die Kontrolle verbrauchsteuerpflichtiger Waren - Mitgliedstaat, in dem die Verbrauchsteuer geschuldet wird - Erwerb über einen Agenten. # Rechtssache C-296/95.

  judgment · DE · 17 April 1997

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• Conclusioni dell'avvocato generale Ruiz-Jarabo Colomer del 17 aprile 1997. # The Queen contro Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham. # Domanda di pronuncia pregiudiziale: Court of Appeal, London - Regno Unito. # Direttiva del Consiglio 92/12/CEE, relativa al regime generale, alla detenzione, alla circolazione ed ai controlli dei prodotti soggetti ad accisa - Stato membro in cui è dovuta l'accisa - Acquisto per il tramite di un agente. # Causa C-296/95.

  judgment · IT · 17 April 1997

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• Forslag til afgørelse fra generaladvokat Ruiz-Jarabo Colomer fremsat den 17. april 1997. # The Queen mod Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham. # Anmodning om præjudiciel afgørelse: Court of Appeal, London - Forenede Kongerige. # Rådets direktiv 92/12/EØF om den generelle ordning for punktafgiftspligtige varer, om oplægning og omsætning heraf samt om kontrol hermed - Den medlemsstat, i hvilken der skal betales punktafgift - Køb gennem en mellemmand. # Sag C-296/95.

  judgment · DA · 17 April 1997

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• Sklepni predlogi generalnega pravobranilca - Ruiz-Jarabo Colomer - 17. aprila 1997. # The Queen proti Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham. # Predlog za sprejetje predhodne odločbe: Court of Appeal, London - Združeno kraljestvo. # Zadeva C-296/95.

  judgment · SL · 17 April 1997

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• Julkisasiamiehen ratkaisuehdotus Ruiz-Jarabo Colomer 17 päivänä huhtikuuta 1997. # The Queen vastaan Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham. # Ennakkoratkaisupyyntö: Court of Appeal, London - Yhdistynyt kuningaskunta. # Valmisteveron alaisia tuotteita koskevasta yleisestä järjestelmästä sekä näiden tuotteiden hallussapidosta, liikkumisesta ja valvonnasta annettu neuvoston direktiivi 92/12/ETY - Jäsenvaltio, jossa valmistevero on maksettava - Ostaminen asiamiehen välityksellä. # Asia C-296/95.

  judgment · FI · 17 April 1997

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• Προτάσεις του γενικού εισαγγελέα Ruiz-Jarabo Colomer της 17ης Απριλίου 1997. # The Queen κατά Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham. # Αίτηση για την έκδοση προδικαστικής αποφάσεως: Court of Appeal, London - Ηνωμένο Βασίλειο. # Οδηγία 92/12/ΕΟΚ του Συμβουλίου σχετικά με το γενικό καθεστώς, την κατοχή, την κυκλοφορία και τους ελέγχους των προϊόντων που υπόκεινται σε ειδικούς φόρους κατανάλωσης - Κράτος μέλος στο οποίο οφείλεται ο ειδικός φόρος - Αγορά μέσω αντιπροσώπου. # Υπόθεση C-296/95.

  judgment · EL · 17 April 1997

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