Procedure of suspending the collection of excise duty: gloss on the judgement of the court of justice of 24 march 2022, case no. C-711/20, Tanquid polska sp. z o.o. v generální ředitelství cel .

Abstract

The aim of the article is to discuss and analyse the judgement of the Court of Justice of
24 March 2022 in the case No. C-711/20 TanQuid Polska Sp. z o.o. v Generální ředitelství cel from
the point of view of its importance to ensuring that excise duty is chargeable in all Member
States in the same way. On the basis of the judgement, in particular, the rules regulating the
holding, movement and monitoring of products that are subject to excise duty are presented.
The article includes an analysis of and a commentary on the decision taken by the Court of
Justice. In addition, the influence of the judgement on the subsequent practice of the customs
and tax authorities is presented.