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

Domstolens egne nøkkelord

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.

Tolker