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Court of Justice of the European Union · Judgment

C-386/24Centro Petroli Roma Srl v Agenzia delle Dogane e dei Monopoli

Decided
2026-06-11
ECLI
ECLI:EU:C:2026:471
CELEX
62024CJ0386
Finality
Final, the decision cannot be appealed

Also searched as: Case C-386/24, C-386/24 2026, ECLI:EU:C:2026:471.

The court's own keywords

Reference for a preliminary ruling – Rule of law – Judicial independence – Article 267 TFEU – Obligation on national courts or tribunals of last instance to make a reference for a preliminary ruling – Individual liability of judges – Taxation – General arrangements for excise duty – Directive 2008/118/EC – Article 16(1) – Tax warehouse – Opening and operation – Authorisation – Conditions – Fixing by national legislation – Distinction according to the storage capacity of warehouses – Criterion relating to the existence of ‘actual operational and supply needs of the installation’ for all warehouses – Additional criterion relating to the delivery of a minimum quantity of products over a reference period or to the dependence on another tax warehouse for small warehouses – Whether justified – Principle of proportionality.

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    Summary: Final, the decision cannot be appealed

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    eu:c-386-24-62024cj0386

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

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