(A)

Does the correct interpretation of Articles 101 to 106 TFEU, and of the legislative framework set out in Directives 2006/123/EC (1) and 2008/118/EC, (2) preclude a national rule, such as that arising from Article 23(3) of Legislative Decree No 504 of 16 October 1995, as subsequently amended and supplemented, which provides that ‘3. Management under tax warehousing arrangements may be authorised, where there are actual operational and supply needs of the installation, for commercial warehouses for liquefied petroleum gas with a capacity of not less than 400 cubic metres and for commercial warehouses for other energy products with a capacity of not less than 10 000 cubic metres’.

(B)

Does the correct interpretation of Articles 101 to 106 TFEU, and of the legislative framework set out in Directives 2006/123/EC and 2008/118/EC, preclude a national rule, such as that arising from Article 23(4)(a) and (b) of Legislative Decree No 504 of 16 October 1995, as subsequently amended and supplemented, which provides that management under tax warehousing arrangements may be authorised, in particular, for commercial warehouses for liquefied petroleum gas with a capacity of less than 400 cubic metres and for commercial warehouses for other energy products with a capacity of less than 10 000 cubic metres where, in addition to the conditions referred to in point 3, at least one of the following conditions is met:

(C)

Does the correct interpretation and application of the principle of proportionality, in conjunction with Articles 101 to 106 TFEU and the legislative framework laid down in Directives 2006/123/EC and 2008/118/EC, and, in particular, in Article 9, point 5 of Article 14, and Article 15(2) of Directive 2006/123/EC, preclude regulatory measures (circulars, regulations or otherwise) adopted by the national authority which seek to clarify, by supplementing them, the abovementioned conditions laid down in Article 23(4)(a) and (b) of Legislative Decree No 504 of 26 October 1995, as subsequently amended and supplemented?