C-820/21'Vinal' AD v Direktor na Agentsia 'Mitnitsi'

Domstolens egne nøkkelord

Reference for a preliminary ruling – Excise duty – Directive 2008/118/EC – Article 16 – Tax warehouse arrangements – Conditions for the grant of an authorisation for the opening and operation of a tax warehouse by an authorised warehousekeeper – Failure to satisfy those conditions – Final withdrawal of the authorisation, together with the imposition of a financial penalty – Article 50 of the Charter of Fundamental Rights of the European Union – Ne bis in idem principle – Proportionality.

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