“…In Polihim SS EOOD v Nachalnik na Mitnitsa Svishtov, Case C-355/14 [2016] ECLI: EU: C: 2016: 403 the issue before the CJEU was whether a sale by the owner of excise goods held in an authorised tax warehouse to a purchaser who …”
“…support of its judicial review claim, and as a matter of binding authority, based on the decision of the Court of Justice of the European Union (“the CJEU”) in Case C-355/14, “Polihim-SS” EOODv Nachalnik na Mitnitsa Svishtov (“Polihim”), in which judgment was delivered on 2 June 2016 on a reference for a preliminary ruling from the…”