Judgment of the Court (Tenth Chamber) of 9 June 2022

Direktor na Agentsia „Mitnitsi“ v IMPERIAL TOBACCO BULGARIA

Request for a preliminary ruling from the Varhoven administrativen sad

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

Case C-55/21

Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
15/07/2022 Imperial Tobacco Bulgaria
09/06/2022 Imperial Tobacco Bulgaria
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
19/03/2021 Imperial Tobacco Bulgaria
Top of the page Legal analysis of the decision or of the case

Reports of Cases

not yet published (Court Reports - general)


Information not available

Systematic classification scheme

4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation Excise duties
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation Excise duties

Citations of case-law or legislation

References in grounds of judgment

Operative part

Information not available


Information not available


Date of the lodging of the application initiating proceedings

  • 28/01/2021

Date of the Opinion

Information not available

Date of the hearing

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Date of delivery



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


  • 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)



Advocate General


Language(s) of the Case

  • Bulgarian

Language(s) of the Opinion

    Information not available