EMU Tabac (Taxation)

(Council Directive 92/12/EEC of 25 February 1992 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)

REFERENCE to the Court under Article 177 of the EC Treaty by the Court of Appeal, England and Wales, for a preliminary ruling in the proceedings pending before that court between The Queen

Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Limited and John Cunningham, Intervener: Imperial Tobacco Ltd,

on the interpretation of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (OJ 1992 L 76, p. 1), as amended by Council Directive 92/108/EEC of 14 December 1992 (OJ 1992 L 390, p. 124), THE COURT,

composed of: G.C. Rodr�guez Iglesias, President, H. Ragnemalm, M. Wathelet and R. Schintgen (Presidents of Chambers), G.F. Mancini, J.C. Moitinho de Almeida, J.L. Murray (Rapporteur), J.-P. Puissochet, G. Hirsch, P. Jann and L. Sev�n, Judges, Advocate General: D. Ruiz-Jarabo Colomer, Registrar: D. Louterman-Hubeau, Principal Administrator,