Court of Justice (Eighth Chamber) 18 July 2013, C‑315/12 (Metro Cash & Carry Danmark ApS v Skatteministeriet.)

JUDGMENT OF THE COURT (Eighth Chamber) 18 July 2013 ( *1 ) ‛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