Judgment of the Court (Third Chamber) of 23 November 2006.

Staatssecretaris van Financiën v B. F. Joustra.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Tax provisions - Harmonisation of laws - Directive 92/12/EEC - Excise duties - Wine - Articles 7 to 10 - Determination of the Member State in which duties are chargeable - Acquisition by a private individual for his own use and that of other private individuals - Transport to another Member State by a transport undertaking - Arrangements applicable in the Member State of destination.#Case C-5/05.