Several recent judgments of the General Court of the European Union and the German Federal Fiscal Court, as well as a pending question referred for a preliminary ruling to the General Court, are currently shaping developments in the field of excise duty law. Particular attention is being paid to domestic direct delivery arrangement involving excise goods (Streckengeschäfte), the significance of guarantees in duty suspension arrangements, and the evidentiary requirements applicable to excise duty relief claims in connection with the transport of taxed goods to other Member States. These developments extend far beyond isolated cases and may affect the processes of numerous businesses. In our Newsletter, we will examine the practical implications of these developments.