H&I 2023/31
Imperial Tobacco Bulgaria. No excise duty reimbursement for destroyed tobacco. Court of Justice
CJ 09-06-2022, C-55/21 (Uitspraak) (Direktor na Agentsia 'Mitnitsi')
- Instantie
Court of Justice of the European Union
- Datum
9 juni 2022
- Zaaknummer
C-55/21
- Roepnaam
Direktor na Agentsia 'Mitnitsi'
- Vakgebied(en)
Douane (V)
Accijns en verbruiksbelastingen / Accijns
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 09‑06‑2022
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 28‑01‑2021
- Wetingang
Council Directive 2008/118/EC Article 11; Council Directive 2011/64/EU Article 17 paragraph 1-b
Essentie
Imperial Tobacco Bulgaria. No excise duty reimbursement for destroyed tobacco. Court of Justice
Samenvatting
Judgment of the Court of Justice in the case Imperial Tobacco Bulgaria. Article 11 of Council Directive 2008/118/EC and Article 17(1)(b) of Council Directive 2011/64/EU must be interpreted as meaning that those provisions do not require Member States to provide for the reimbursement of excise duty in respect of excise goods, including manufactured tobacco, destroyed under customs supervision, which have already been released for consumption.
Uitspraak
JUDGMENT OF THE COURT (Tenth Chamber)
9 June 20221
(Request for a preliminary ruling – Taxation ... Verder lezen? Log in om dit document te bekijken.