16.5.2022
EN
Official Journal of the European Union
C 198/25
Questions referred 1.
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? 2.
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).
Request for a preliminary ruling from the Cour d’appel de Paris (France) lodged on 14 February 2022 — Eurelec Trading SCRL v Ministre de l’Économie et des Finances, Scabel SA, Groupement d’Achat des Centres Édouard Leclerc (GALEC), Association des Centres distributeurs Édouard Leclerc (ACDLEC) (Case C-98/22) (2022/C 198/36) Language of the case: French Referring court Cour d’appel de Paris Parties to the main proceedings Appellant: Eurelec Trading SCRL Respondents: Ministre de l’Économie et des Finances, Scabel SA, Groupement d’Achat des Centres Édouard Leclerc (GALEC), Association des Centres distributeurs Édouard Leclerc (ACDLEC) Question referred Are ‘civil and commercial’ matters, as defined in Article 1(1) of Regulation No 1215/2012 of the European Parliament and of the Council of 12 December 2012 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters, (1) to be interpreted as including in the scope of that regulation an action — and the judicial decision rendered at the end of the proceedings — (i) brought by the French Minister for Economic Affairs and Finances pursuant to (former) Article L 442-6, I, 2o of the French Commercial Code against a Belgian company, (ii) seeking a declaration of the existence of restrictive practices, an order that they cease and an order that the alleged perpetrator of those practices pay a civil fine, (iii) on the basis of evidence obtained in the exercise of his specific powers of investigation?
(1)
OJ 2012 L 351, p. 1.
Request for a preliminary ruling from the Landesgericht für Zivilrechtssachen Graz (Austria) lodged on 28 February 2022 — TLL The Longevity Labs GmbH v Optimize Health Solutionsmi GmbH and BM (Case C-141/22) (2022/C 198/37) Language of the case: German Referring court Landesgericht für Zivilrechtssachen Graz