CELEX:62020CA0711: Case C-711/20: Judgment of the Court (Tenth Chamber) of 24 March 2022 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — Generální ředitelství cel v TanQuid Polska Sp. z o. o. (Reference for a preliminary ruling — Excise duties — Directive 92/12/EC — Article 4 — Movement of products under excise duty suspension — Conditions — Articles 6 and 20 — Release of products for consumption — Falsification of the accompanying administrative document — Offence or irregularity committed in the course of the movement of products subject to excise duty under a duty suspension arrangement — Irregular departure of products from a suspension arrangement — Consignee unaware of the movement — Fraud committed by a third party — Article 13(a) and Article 15(3) — Compulsory guarantee to cover movement — Scope)

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