Court of Justice 18 July 2013, Case C-315/12: Judgment of the Court (Eighth Chamber) of 18 July 2013 (request for a preliminary ruling from the Højesteret — Denmark) — Metro Cash & Carry Danmark ApS v Skatteministeriet (Excise duty — Directive 92/12/EEC — Articles 7 to 9 — Directive 2008/118/EC — Articles 32 to 34 — Intra-Community movement of products subject to excise — Regulation (EEC) No 3649/92 — Articles 1 and 4 — Simplified accompanying document — Copy 1 — ‘Cash & carry’ business — Products released for consumption in a Member State and held for commercial purposes in another Member State or products acquired by private individuals for their own use and transported by them — Spirits — No obligation on the supplier to check)

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