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

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