Case C-165/13: Judgment of the Court (Second Chamber) of 3 July 2014 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Stanislav Gross v Hauptzollamt Braunschweig (Taxation — Directive 92/12/EEC — Articles 7, 8 and 9 — General arrangements for products subject to excise duty — Products released for consumption in one Member State and held for commercial purposes in another Member State — Whether excise duty is chargeable to a person holding those products who has acquired them in the Member State of destination — Acquisition at the end of the entry process)