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CELEX:62021CJ0055: Judgment of the Court (Tenth Chamber) of 9 June 2022.#Direktor na Agentsia „Mitnitsi“ v IMPERIAL TOBACCO BULGARIA.#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.
June 9, 2022 No Comments
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CELEX:62020CJ0599: Judgment of the Court (Second Chamber) of 9 June 2022.#„Baltic Master“ UAB v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos.#Reference for a preliminary ruling – Customs union – Community Customs Code – Regulation (EEC) No 2913/92 – Article 29 – Determination of the customs value – Transaction value – Article 29(1)(d) – Concept of ‘related persons’ – Article 31 – Account taken of information derived from a national database for the purpose of determining the customs value – Regulation (EEC) No 2454/93 – Article 143(1)(b), (e) and (f) – Situations in which persons are deemed to be related – Article 181a – Doubts based on the veracity of the price declared.#Case C-599/20.
June 9, 2022 No Comments
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CELEX:62020CJ0673: Judgment of the Court (Grand Chamber) of 9 June 2022.#EP v Préfet du Gers and Institut national de la statistique et des études économiques (INSEE).#Reference for a preliminary ruling – Citizenship of the Union – National of the United Kingdom of Great Britain and Northern Ireland residing in a Member State – Article 9 TEU – Articles 20 and 22 TFEU – Right to vote and to stand as a candidate in municipal elections in the Member State of residence – Article 50 TEU – Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community – Consequences of the withdrawal of a Member State from the Union – Removal from the electoral roll in the Member State of residence – Articles 39 and 40 of the Charter of Fundamental Rights of the European Union – Validity of Decision (EU) 2020/135.#Case C-673/20.
June 9, 2022 No Comments
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CELEX:62021CJ0187: Judgment of the Court (Fifth Chamber) of 9 June 2022.#FAWKES Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Regulation (EEC) No 2913/92 – Community Customs Code – Article 30(2)(a) and (b) – Customs value – Determination of the transaction value of similar goods – Database set up and managed by the national customs authority – Databases set up and managed by the customs authorities of other Member States and by the services of the European Union – Identical or similar goods exported to the European Union ‘at or about the same time.#Case C-187/21.
June 9, 2022 No Comments
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