Court of Justice 28 January 2016, C-81/15 (Kapnoviomichania Karelia AE v Ypourgos Oikonomikon.)

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European Union · · · Cited by 4 · 28-01-2016

OPINION OF ADVOCATE GENERAL BOT delivered on 28 January 2016 ( 1 ) Case C‑81/15 Kapnoviomichania Karelia AE v Ypourgos Oikonomikon (Request for a preliminary ruling from the Symvoulio tis Epikrateias (Council of State, Greece)) ‛Reference for a preliminary ruling — Taxation — Excise duties — Directive 92/12/EEC — Liability of the authorised warehousekeeper — Whether the Member States may hold the

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