The Law Reports (Queen's Bench Division)
[1998] QB 791
[COURT OF JUSTICE OF THE EUROPEAN COMMUNITIES]
REGINA v. CUSTOMS AND EXCISE COMMISSIONERS, Ex parte EMU TABAC S.á.r.l. and Others (IMPERIAL TOBACCO LTD., Intervener)
(Case C-296/95)
1997 March 4;
April 17;
1998 April 2
April 17;
1998 April 2
President G. C. Rodríguez Iglesias Presidents of Chambers H. Ragnemalm, M. Wathelet and R. Schintgen Judges G. F. Mancini, J. C. Moitinho de Almeida, J. L. Murray, J.-P. Puissochet, G. Hirsch, P. Jann and L. Sevón Advocate General D. Ruiz-Jarabo Colomer
Revenue
— Customs and excise
— Duty chargeable
— Tobacco products ordered by United Kingdom residents for private use
— Products purchased in Luxembourg and imported into United Kingdom by agent on behalf of individuals
— Whether chargeable to United Kingdom excise duty
—
Council Directive (92/12/E.E.C.) (as amended), arts. 6, 8