Opinion of the Advocate General — ECLI:EU:C:2023:470
Date: 2023-06-08
Language of the case: Portuguese
Subject matter: Taxation;Free movement of goods;Measures having equivalent effect;Principles, objectives and tasks of the Treaties;Approximation of laws;Quantitative restrictions
Procedure: Reference for a preliminary ruling
Origin: Portugal

Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 11 February 2022 – Companhia de Distribuição Integral Logística Portugal, S.A. v Autoridade Tributária e Aduaneira (Case C-96/22) Language of the case: Portuguese Referring court Supremo Tribunal Administrativo Parties to the main proceedings Appellant: Companhia de Distribuição Integral Logística Portugal, S.A. Respondent: Autoridade Tributária e Aduaneira Questions referred Do the quantitative limits on the release for consumption established by Article 106 of the Código dos Impostos Especiais do Consumo (Excise Duty Code, ‘the CIEC’) constitute quantitative restrictions on imports or measures having equivalent effect within the meaning of Article 34 TFEU, in so far as Article 106 stipulates that, during the last four months of each year, the quantities of cigarettes sold by operators may not exceed the average monthly quantity of cigarettes released for consumption in the 12 months immediately preceding? Is it contrary to the rules on the chargeability of excise duty established by Articles 7 and 9 of Council Directive 2008/118/EC 1 of 16 December 2008 to levy tax on any quantities of cigarettes that exceed the quantitative limit on the release for consumption established under Article 106(2) of the CIEC at the rate applicable on the date on which the declaration of discharge is lodged, in accordance with Article 106(7) of the CIEC? ____________ 1 Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ 2009 L 9, p. 12).