Language of document :

Judgment of the Court (Tenth Chamber) of 9 June 2022 (request for a preliminary ruling from the Varhoven administrativen sad – Bulgaria) – Direktor na Agentsia ‘Mitnitsi’ v ‘IMPERIAL TOBACCO BULGARIA’ EOOD

(Case C-55/21) 1

(Request for a preliminary ruling – Taxation – Excise duties – Directive 2008/118/EC – Article 11 – Reimbursement of excise duty on excise goods released for consumption – Directive 2011/64/EU – point (b) of the first paragraph of Article 17 – Reimbursement of excise duty already paid, by means of tax markings, affixed to manufactured tobacco destroyed under administrative supervision – Obligation of Member States to adopt regulations providing for the reimbursement of excise duties on manufactured tobacco released for consumption and destroyed under customs supervision – None)

Language of the case: Bulgarian

Referring court

Varhoven administrativen sad

Parties to the main proceedings

Applicant: Direktor na Agentsia ‘Mitnitsi’

Defendant: ‘IMPERIAL TOBACCO BULGARIA’ EOOD

Operative part of the judgment

Article 11 of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC and point (b) of the first paragraph of Article 17 of Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco must be interpreted as meaning that those provisions do not require Member States to provide for the reimbursement of excise duty in respect of excise goods, including manufactured tobacco, destroyed under customs supervision, which have already been released for consumption.

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1 OJ C 128, 12.4.2021.