Case C-96/22, CDIL: Judgment of the Court (Fifth Chamber) of 21 December 2023 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — CDIL — Companhia de Distribuição Integral Logística Portugal S.A. v Autoridade Tributária e Aduaneira (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)
Date: 2023-12-21
Institutions: Court of Justice
Subjects: EU law - national law, excise duty, free movement of goods, import (EU), import restriction, market approval, quantitative restriction, tobacco, tobacco industry








C_202401371EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2024/1371


19.2.2024





Judgment of the Court (Fifth Chamber) of 21 December 2023 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — CDIL — Companhia de Distribuição Integral Logística Portugal S.A. v Autoridade Tributária e Aduaneira
(Case C-96/22, (1) CDIL)
(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)
(C/2024/1371)
Language of the case: Portuguese

Referring court

Supremo Tribunal Administrativo

Parties to the main proceedings


Appellant: CDIL — Companhia de Distribuição Integral Logística Portugal S.A.

Respondent: Autoridade Tributária e Aduaneira

Operative part of the judgment







1.


Articles 34 and 36 TFEU are to be interpreted as meaning that they do not preclude legislation of a Member State which, in order to combat tax avoidance and abusive practices and to protect public health, provides that the quantity of cigarettes released for consumption each month by an economic operator during the period from 1 September to 31 December of each calendar year must not exceed the average monthly quantity of cigarettes released for consumption by that operator during the previous 12 months, plus 10 %.










2.


Articles 7 and 9 of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC
are to be interpreted as meaning that they preclude national legislation under which the quantity of cigarettes exceeding the quantitative limit for release for consumption laid down by that legislation is subject to the rate of excise duty which is in force on a date after the date of release for consumption.






(1)  
            OJ C 198, 16.5.2022.


ELI: http://data.europa.eu/eli/C/2024/1371/oj
ISSN 1977-091X (electronic edition)