“…It is also consistent with the approach in B&M, Case C-325/99 G van de Water v Staatssecretaris van Financien [2001] and D&R. In B&M, the UT held at [155] that once any of the events in Article 7 have occurred it is incum…”
“…In van de Water v Staatssecretaris van Financien (Case C-325/99, 5 April 2001), the ECJ held that the mere holding of a product subject to excise duty within the meaning of Article 3(1) of the 1992 Directive constitutes a r…”