C-214/24A v Hauptzollamt C

Domstolens egne nøkkelord

Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Answer to the preliminary question which can be clearly deduced from the case-law or leaves no room for reasonable doubt – Harmonisation of legislation – Tax provisions – Directive 2008/118/EC – Excise duties on tobacco products – Excise goods – Goods imported irregularly into a Member State and transported to another Member State of destination – Taxation of goods – Determination of the competent Member State – Right of the transit State to tax those goods.

Tolker