Court of Justice of the European Union · EU

Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

Identifier

CELEX 62022CJ0096

Status

decided

Decided

21 December 2023

Official source

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62022CJ0096

Source provider

eurlex

Retrieved

2026-08-27T08:24:21.805Z