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Court of Justice of the European Union · Judgment

C-322/25SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. v Autoridade Tributária e Aduaneira

Decided
2026-05-13
ECLI
ECLI:EU:C:2026:402
CELEX
62025CJ0322
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – General arrangements for products subject to excise duty – Directive 92/12/EEC – Tax markings – Article 21 – National legislation limiting the automatic justification of the destruction of 2% of the tax markings used annually during the production process to the destruction which occurred on the national territory – Proportionality.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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