CELEX: 62019CN0486
Language: en
Date: 2019-06-25 00:00:00
Title: Case C-486/19: Request for a preliminary ruling from the Korkein oikeus (Finland) lodged on 25 June 2019 — Syyttäjä and Tulli

2.9.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 295/8
            
         
      Request for a preliminary ruling from the Korkein oikeus (Finland) lodged on 25 June 2019 — Syyttäjä and Tulli
      (Case C-486/19)
      (2019/C 295/12)
      Language of the case: Finnish
      
         Referring court
      
      Korkein oikeus
      
         Parties to the main proceedings
      
      
         Appellants: A, B
      
         Respondents: Syyttäjä and Tulli
      
         Questions referred
      
      
                  1.
               
               
                  Is EU law to be interpreted as precluding a natural person acting on behalf of a company subject to tax who has failed to fulfil the obligations linked to the excise duty levied on ice-cream products from being sentenced to a criminal penalty for those failures if a tax exemption for activities of other undertakings relating to similar products were to be regarded as aid within the meaning of Article 107(1) TFEU?
               
            
                  2.
               
               
                  If the first question is answered in the affirmative, did a national tax system for excise duties on ice-cream products such as that in force in the period during which the offence was committed meet the criterion of selectivity as a characteristic of the concept of State aid within the meaning of Article 107(1) TFEU?