Court of Justice of the European Union · Judgment
C-55/21Direktor na Agentsia „Mitnitsi“ v IMPERIAL TOBACCO BULGARIA
- Decided
- 2022-06-09
- ECLI
- ECLI:EU:C:2022:459
- CELEX
- 62021CJ0055
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Reference for a preliminary ruling – Taxation – Excise duty – Directive 2008/118/EC – Article 11 – Repayment of excise duty on excise goods released for consumption – Directive 2011/64/EU – Article 17, first paragraph, point (b) – Repayment of excise duty already paid, by means of tax markings affixed to manufactured tobacco destroyed under administrative supervision – Obligation on Member States to adopt legislation providing for the reimbursement of excise duty on manufactured tobacco released for consumption and destroyed under customs supervision – None.
Interprets
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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