JUDGMENT OF THE COURT of 2 April 1998 in Case C-296/95 (reference for a preliminary ruling from the Court of Appeal, England and Wales): The Queen v. Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Limited and John Cunningham, intervener: Imperial Tobacco Ltd (Council Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products - Member State in which duty is payable - Purchase through an agent)
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