{ "attribution": { "source": "legal.exploreworldai.com", "canonical": "https://legal.exploreworldai.com/api/public/v1/obj/edge/eu:c-322-25", "cite_as": "NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/obj/edge/eu:c-322-25)", "license": "https://legal.exploreworldai.com/revision", "version": "legal-2026-10-28", "fingerprint": "ewai:se:1a718a", "proof": "sha256:7ba5ad6b864e9df6c56f62d7da202b46a12a2e6e08f9ddcc9357784cc1c16e65", "jurisdiction": "se", "lang": "en", "publisher": "NovaCopilot by ExploreWorld Legal", "terms": "https://legal.exploreworldai.com/om" }, "brand_source": "Source: NovaCopilot", "object_type": "edge", "object_id": "edge:eu:c-322-25", "schema_version": "1", "schema": "https://legal.exploreworldai.com/api/public/v1/schemas/edge", "url": "https://legal.exploreworldai.com/api/public/v1/obj/edge/eu:c-322-25", "judgment": { "id": "eu:c-322-25", "text": "https://legal.exploreworldai.com/api/public/v1/judgment-text?id=eu:c-322-25" }, 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"https://legal.exploreworldai.com/api/public/v1/obj/citation_graph/eu:c-322-25" }, "source": "NovaCopilot", "precedent_graph": "https://legal.exploreworldai.com/api/public/v1/precedent-graph/eu:c-322-25", "item": { "judgment": "eu:c-322-25", "outgoing": [ { "edge_id": "edge:eu:c-322-25~follows~c-120-95", "type": "follows", "label_sv": "följer", "from": "eu:c-322-25", "to": { "ref": "C-120/95", "id": "eu:c-120-95", "url": "https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-120-95" }, "paragraph_ids": [ "para_100" ], "excerpt": "Such legislation constitutes a barrier to the free movement of goods subject to excise duty, since the relaxation of the burden of proof which it makes provision for applies only to the losses of goods that are manufactured on Portuguese territory and, accordingly, it is liable to discourage an econ", "decided": "2026-05-13", "hash": "e5cbaf43213773fd3b75b6f049d1f4afb59cd458a649bbf962fa12333076d534" }, { "edge_id": 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settled case-law, the prevention of tax evasion can be accepted as justification only if the national legislation concerned is aimed at preventing conduct involving the creation of arrangements that do not reflect economic reality, the aim of which is to circumvent tax legislatio", "decided": "2026-05-13", "hash": "bd7488e64af84ea3c2404b9ec16c05686095a01ddffec830236cb3522f855140" }, { "edge_id": "edge:eu:c-322-25~follows~c-494-04", "type": "follows", "label_sv": "följer", "from": "eu:c-322-25", "to": { "ref": "C-494/04", "id": "eu:c-494-04", "url": "https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-494-04" }, "paragraph_ids": [ "para_92" ], "excerpt": "In that regard, it is apparent from the case-law of the Court that, in the absence of provisions relating to the disappearance of tax markings, Directive 92/12 leaves it to the Member States to determine the consequences of such disappearance and, in that context, does not, in principle, preclude th", "decided": "2026-05-13", "hash": "6ad1bff77eeb8b131b3d9935dbf506518329d26451574b27e23b1821bb983b2a" }, { "edge_id": "edge:eu:c-322-25~follows~c-504-16", "type": "follows", "label_sv": "följer", "from": "eu:c-322-25", "to": { "ref": "C-504/16", "id": "eu:c-504-16", "url": "https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-504-16" }, "paragraph_ids": [ "para_120" ], "excerpt": "Consequently, a national tax measure that constitutes an obstacle to the free movement of excise goods cannot be justified on the basis of a general presumption of fraud, evasion and abuse based solely on the fact that the tax markings relate to products manufactured in another Member State (see, to", "decided": "2026-05-13", "hash": "20ea901ef562737e0c8efce9c08aa87ab1756107034664a74ca9a85bafe6e2d2" }, { "edge_id": "edge:eu:c-322-25~follows~c-585-22", "type": "follows", "label_sv": "följer", "from": "eu:c-322-25", "to": { "ref": "C-585/22", "id": "eu:c-585-22-62022cj0585", "url": "https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-585-22-62022cj0585" }, "paragraph_ids": [ "para_118" ], "excerpt": "The imposition of a general national tax measure automatically excluding a category of taxpayers from the tax advantage, without the tax authorities being obliged to provide even prima facie evidence of unlawful conduct, would go further than is necessary for preventing any fraud, evasion or abuse (", "decided": "2026-05-13", "hash": "d37115a34262d041a99b42781127648ace74b2c86515e99641d162cd8ca5f080" }, { "edge_id": "edge:eu:c-322-25~follows~c-613-16", "type": "follows", "label_sv": "följer", "from": "eu:c-322-25", "to": { "ref": "C-613/16", "id": null, "url": null }, "paragraph_ids": [ "para_120" ], "excerpt": "Consequently, a national tax measure that constitutes an obstacle to the free movement of excise goods cannot be justified on the basis of a general presumption of fraud, evasion and abuse based solely on the fact that the tax markings relate to products manufactured in another Member State (see, to", "decided": "2026-05-13", "hash": "98337bd3ed8a0b7925877e446c6c98028de4bcae64c539b4c774e4b795dfd775" }, { "edge_id": "edge:eu:c-322-25~follows~c-663-18", "type": "follows", "label_sv": "följer", "from": "eu:c-322-25", "to": { "ref": "C-663/18", "id": "eu:c-663-18", "url": "https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-663-18" }, "paragraph_ids": [ "para_108" ], "excerpt": "The Court may nevertheless provide it with useful guidance to assist it in that assessment (see, to that effect, judgment of 19 November 2020, B S and C A (Marketing of cannabidiol (CBD)), C-663/18 , EU:C:2020:938 , paragraph 93 ).", "decided": "2026-05-13", "hash": "30e760dbf9dfcd1054238bf5f5025fb14c906fd1e1ab4e11ab535b38b72d6420" }, { "edge_id": "edge:eu:c-322-25~follows~c-685-16", "type": "follows", "label_sv": "följer", "from": "eu:c-322-25", "to": { "ref": "C-685/16", "id": "eu:c-685-16", "url": "https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-685-16" }, "paragraph_ids": [ "para_120" ], "excerpt": "Consequently, a national tax measure that constitutes an obstacle to the free movement of excise goods cannot be justified on the basis of a general presumption of fraud, evasion and abuse based solely on the fact that the tax markings relate to products manufactured in another Member State (see, to", "decided": "2026-05-13", "hash": "58a13ff55ab06c1b808abcec2b73d7715585496d068e1da9f0ffeb0ee8b7c1c7" }, { "edge_id": "edge:eu:c-322-25~follows~c-788-19", "type": "follows", "label_sv": "följer", "from": "eu:c-322-25", "to": { "ref": "C-788/19", "id": "eu:c-788-19-62019cj0788", "url": "https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-788-19-62019cj0788" }, "paragraph_ids": [ "para_104" ], "excerpt": "Furthermore, in accordance with settled case-law on free movement, the objective of preventing tax evasion and avoidance and of guaranteeing the effectiveness of fiscal supervision may justify national measures hindering trade within the European Union, subject to those measures being appropriate fo", "decided": "2026-05-13", "hash": "87fba8bed0288187e5b0e5761917964e42c6243ed648ba401294244d3b9f11f2" }, { "edge_id": "edge:eu:c-322-25~follows~c-96-21", "type": "follows", "label_sv": "följer", "from": "eu:c-322-25", "to": { "ref": "C-96/21", "id": "eu:c-96-21", "url": "https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-96-21" }, "paragraph_ids": [ "para_80" ], "excerpt": "The Court of Justice may also provide guidance to the referring court based on, inter alia, the written observations submitted to it, in order to enable the referring court to give judgment (see, to that effect, judgment of 31 March 2022, CTS Eventim, C-96/21 , EU:C:2022:238 , paragraph 20 and the c", "decided": "2026-05-13", "hash": "cc9d733c75ac17a8cc932ab674e91d96bf17d02e71a147cabd60b6e3d7e24b42" }, { "edge_id": 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