Judgment of the Court (Fourth Chamber) of 10 June 2021 (request for a preliminary ruling from the Court of Appeal — United Kingdom) — The Commissioners for Her Majesty’s Revenue and Customs v WR

(Case C-279/19) (1)

(Reference for a preliminary ruling - General arrangements for excise duty - Directive 2008/118/EC - Article 33(3) - Goods ‘released for consumption’ in one Member State and held for commercial purposes in another Member State - Person liable to pay the excise duty that has become chargeable in respect of those goods - Person holding the goods intended for delivery in another Member State - Transporter of the goods)

(2021/C 297/03)

Language of the case: English

Referring court

Court of Appeal

Parties to the main proceedings

Applicant: The Commissioners for Her Majesty’s Revenue and Customs

Defendant: WR

Operative part of the judgment

Article 33(3) of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC must be interpreted as meaning that a person who transports, on behalf of others, excise goods to another Member State, and who is in physical possession of those goods at the moment when they have become chargeable to the corresponding excise duty, is liable for that excise duty, under that provision, even if that person has no right to or interest in those goods and is not aware that they are subject to excise duty or, if so aware, is not aware that they have become chargeable to the corresponding excise duty.

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(1)  OJ C 230, 8.7.2019.