Request for a preliminary ruling from the Administrativen sad Sofia-grad (Bulgaria) lodged on 28 December 2021 – Vinal AD v Direktor na Agentsia ‘Mitnitsi’
(Case C-820/21)
Language of the case: Bulgarian
Referring court
Administrativen sad Sofia-grad
Parties to the main proceedings
Applicant: Vinal AD
Defendant: Direktor na Agentsia ‘Mitnitsi’
Questions referred
How is Article 16(1) of Directive 2008/118/ЕC 1 to be interpreted in so far as it provides that authorisation to open and operate a tax warehouse is subject to conditions that the authorities are entitled to lay down for the purpose of preventing any possible evasion or abuse; what content must those conditions have in order to achieve the objectives of preventing evasion or abuse?
How is the principle of non-discrimination for the purposes of recital 10 of Directive 2008/118/ЕC to be interpreted?
How are those provisions to be interpreted, and are they to be interpreted as precluding national legislation, such as that in Article 53(1)(3) of the ZADS, in conjunction with Article 47(1)(5) thereof, in so far as the latter provisions provide for the unconditional withdrawal of authorisation for the future, which takes place indefinitely and without any restriction as to time, in addition to a penalty already imposed for the same act?
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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).