Court of Justice of the European Union · Judgment

C-412/21Dual Prod SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca - Comisia regională pentru autorizarea operatorilor de produse supuse accizelor armonizate

Decided: 2023-03-23
ECLI: ECLI:EU:C:2023:234
CELEX: 62021CJ0412
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Excise duties – Directive 2008/118/EC – Paragraph 16(1) – Authorisation to operate as a tax warehouse for products subject to excise duty – Successive suspension measures – Whether criminal in nature – Articles 48 and 50 of the Charter of Fundamental Rights of the European Union – Principle of the presumption of innocence – Principle ne bis in idem – Proportionality.

Interprets

EUR-Lex The 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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