CELEX: 62016CA0519
Language: en
Date: 2017-07-26 00:00:00
Title: Case C-519/16: Judgment of the Court (Ninth Chamber) of 26 July 2017 (request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Coimbra — Portugal) — Superfoz — Supermercados Lda v Fazenda Pública (Reference for a preliminary ruling — Approximation of laws — Regulation (EC) No 882/2004 — Official controls of feed and food — Funding of official controls — Articles 26 and 27 — General taxation — Fees or charges — Charge on retail food outlets)

18.9.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 309/15
            
         Judgment of the Court (Ninth Chamber) of 26 July 2017 (request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Coimbra — Portugal) — Superfoz — Supermercados Lda v Fazenda Pública
   (Case C-519/16) (1)
   
   ((Reference for a preliminary ruling - Approximation of laws - Regulation (EC) No 882/2004 - Official controls of feed and food - Funding of official controls - Articles 26 and 27 - General taxation - Fees or charges - Charge on retail food outlets))
   (2017/C 309/20)
   Language of the case: Portuguese
   
      Referring court
   
   Tribunal Administrativo e Fiscal de Coimbra
   
      Parties to the main proceedings
   
   
      Applicant: Superfoz — Supermercados Lda
   
      Defendant: Fazenda Pública
   
      Operative part of the judgment
   
   Articles 26 and 27 of Regulation No 882/2004 of the European Parliament and of the Council of 29 April 2004 on official controls performed to ensure the verification of compliance with feed and food law, animal health and animal welfare rules, as amended by Regulation (EU) No 652/2014 of the European Parliament and of the Council of 15 May 2014, must be interpreted as not precluding the imposition of a charge, such as that at issue in the main proceedings, on retail food outlets only, where the revenue from that charge is not used specifically to finance official controls that have been caused by, or that are for the benefit of, those chargeable persons.
   
      (1)  OJ C 6, 9.1.2017.