do-me/EUR-LEX huggingface dataset:
Case C-322/25, Swedish Match: Request for a preliminary ruling from the Supremo Tribunal Administrativo – Portugal lodged on 9 May 2025 – SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. v Autoridade Tributária e Aduaneira
Date: 2025-05-09
Institutions: Court of Justice
Subjects: Portugal, free movement of goods, freedom to provide services, processing industry, stamp duty, tobacco, tobacco industry








C_202504568EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/4568


25.8.2025






Request for a preliminary ruling from the Supremo Tribunal Administrativo – Portugal lodged on 9 May 2025 – SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. v Autoridade Tributária e Aduaneira


(Case C-322/25, Swedish Match)

(C/2025/4568)
Language of the case: Portuguese

Referring court

Supremo Tribunal Administrativo

Parties to the main proceedings


Appellant: SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A.

Respondent: Autoridade Tributária e Aduaneira

Question referred

Do the free movement of goods, laid down in Article 28 TFEU et seq., and the freedom to provide services, laid down in Article 56 TFEU et seq., preclude rules such as those provided for in paragraphs 22, 23 and 24 of Ministerial Order No 1295/2007 (1) of 1 October 2007, in accordance with which the automatic justification of a fixed quantity of 2 % of the stamps destroyed during the manufacturing process applies only if the tobacco products are manufactured on Portuguese national territory and does not apply if manufacturing takes place in any other Member State of the European Union?


(1)  Portaria n.o 1295/2007 (Ministerial Order No 1295/2007), establishing the new model and the technical specifications for the revenue stamp for manufactured tobacco to be released for consumption in the national territory (Diário da República n.o 189/2007, Série I de 2007-10-01).


ELI: http://data.europa.eu/eli/C/2025/4568/oj
ISSN 1977-091X (electronic edition)