Reports of Cases

not yet published (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• TFEU, Article 168 : paragraph 51
• Directive 72/464 -A06BIS : paragraph 61
• Directive 92/12 : paragraph 37
• Directive 95/59 -A11 : paragraph 61
• Directive 2008/118 : paragraphs 32, 37
• Directive 2008/118 -A01P1 : paragraphs 4, 38
• Directive 2008/118 -A02 : paragraphs 5, 39
• Directive 2008/118 -A04 : paragraph 6
• Directive 2008/118 -A04PT1 : paragraph 58
• Directive 2008/118 -A04PT7 : paragraphs 40, 41
• Directive 2008/118 -A07 : paragraphs 7, 8, 30
• Directive 2008/118 -A07P1 : paragraphs 31, 40
• Directive 2008/118 -A07P2LA : paragraphs 40, 58
• Directive 2008/118 -A07P4 : paragraphs 31, 59
• Directive 2008/118 -A08 : paragraph 7
• Directive 2008/118 -A09 : paragraph 7
• Directive 2008/118 -A10 : paragraph 7
• Directive 2008/118 -A11 : paragraphs 1, 9, 30, 36, 45, 47, 50, 54 - 56, 62
• Directive 2008/118 -A15P2 : paragraphs 10, 58
• Directive 2008/118 -A39 : paragraph 11
• Directive 2008/118 -A39P1 : paragraph 52
• Directive 2008/118 -A39P3L1 : paragraph 55
• Directive 2008/118 -A39P3L2 : paragraph 53
• Directive 2008/118 -C8 : paragraphs 3, 38
• Directive 2008/118 -C9 : paragraphs 3, 29, 57
• Directive 2008/118 -C31 : paragraphs 3, 55
• Directive 2011/64 : paragraph 38
• Directive 2011/64 -A01 : paragraphs 13, 43
• Directive 2011/64 -A16P1 : paragraphs 14, 52
• Directive 2011/64 -A17 : paragraphs 15, 30, 47, 61
• Directive 2011/64 -A17L1 : paragraph 46
• Directive 2011/64 -A17L1PTB : paragraphs 1, 36, 48, 50, 56, 62
• Directive 2011/64 -A17L2PTB : paragraph 32
• Directive 2011/64 -A21L2 : paragraph 16
• Directive 2011/64 -C2 : paragraphs 12, 51
• Directive 2011/64 -C15 : paragraphs 12, 51
• Directive 2011/64 -C16 : paragraphs 12, 51
• Court of Justice - Judgment C -374/06 -N35 : paragraph 60
• Court of Justice - Judgment C -355/14 -N50 : paragraph 57
• Court of Justice - Judgment C -355/14 -N51 : paragraph 57
• Court of Justice - Judgment C -355/14 -N54 : paragraph 58
• Court of Justice - Judgment C -81/15 -N37 : paragraph 52
• Court of Justice - Judgment C -126/15 -N59 : paragraph 55
• Court of Justice - Judgment C -458/18 -N34 : paragraph 37
• Court of Justice - Judgment C -95/19 -N44 : paragraph 38
• Court of Justice - Judgment C -95/19 -N46 : paragraph 39
• Court of Justice - Judgment C -95/19 -N47 : paragraph 40
• Court of Justice - Judgment C -95/19 -N49 : paragraph 42
• Court of Justice - Judgment C -95/19 -N83 : paragraph 52
• Court of Justice - Judgment C -528/19 -N22 : paragraph 37
• Court of Justice - Judgment C -598/19 -N20 : paragraph 44
• Court of Justice - Judgment C -208/20 -N19 : paragraph 34
• Court of Justice - Judgment C -337/20 -N31 : paragraph 44

Operative part

Information not available

Opinion

Information not available

Dates

Date of the lodging of the application initiating proceedings

• 28/01/2021

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

09/06/2022

References

Publication in the Official Journal

Information not available

Name of the parties

Imperial Tobacco Bulgaria

Notes on Academic Writings

1. Tribout, Julien: Fiscalité - Remboursement de l'accise déjà acquittée, Europe 2022, n° 8-9 Août-Septembre, comm. 293 (FR)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Varhoven administrativen sad - Bulgaria

Subject-matter

• Approximation of laws
  
• Principles, objectives and tasks of the Treaties
  
• Taxation
  
• - Excise duties
  

Provisions of national law referred to

Закон за акцизите и данъчните складове (Loi sur les accises et les entrepôts fiscaux), art. 4, 20, 25 et 27

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

dixième chambre (Cour)

Judge-Rapporteur

Ilešič

Advocate General

Pikamäe

Language(s) of the Case

• Bulgarian
  

Language(s) of the Opinion

Information not available