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Document 62021CN0055

    Case C-55/21: Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 28 January 2021 — Direktor na Agentsia ‘Mitnitsi’ v ‘IMPERIAL TOBACCO BULGARIA’ EOOD

    OJ C 128, 12.4.2021, p. 23–24 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    Date of document:
    28/01/2021
    Date lodged:
    28/01/2021
    Author:
    Court of Justice
    Form:
    Judicial information
    Authentic language:
    Bulgarian
    Type of procedure:
    Reference for a preliminary ruling
    Link
    Select all documents mentioning this document
    Case affecting:
    • Submits a preliminary question about 32008L0118 article 11
    • Submits a preliminary question about 32011L0064 article 17 paragraph 1 point (b)
    Link

    12.4.2021   

    EN

    Official Journal of the European Union

    C 128/23

    Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 28 January 2021 — Direktor na Agentsia ‘Mitnitsi’ v ‘IMPERIAL TOBACCO BULGARIA’ EOOD

    (Case C-55/21)

    (2021/C 128/29)

    Language of the case: Bulgarian

    Referring court

    Varhoven administrativen sad

    Parties to the main proceedings

    Appellant in cassation: Direktor na Agentsia ‘Mitnitsi’

    Respondent in cassation:‘IMPERIAL TOBACCO BULGARIA’ EOOD

    Questions referred

    1.

    Are Article 11 of Council Directive 2008/118/EC (1) of 16 December 2008 and Article 17(1)(b) of Council Directive 2011/64/EU (2) of 21 June 2011 to be interpreted as imposing on Member States an obligation to adopt rules for the reimbursement of excise duty, including on manufactured tobacco that has been released for consumption and destroyed under customs supervision?

    2.

    If the first question is answered in the affirmative, can the persons concerned rely on the direct effect of the provisions of the directives and the principles of EU law where a Member State has failed to comply with its obligation to adopt such rules?

    3.

    If the first two questions are answered in the affirmative, does the direct effect of the abovementioned provisions confer entitlement, on the basis of the facts established in the present case, to reimbursement of the excise duty paid on the basis solely of the request and without any further formal requirements?

    (1)  Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ 2009 L 9, p. 12).

    (2)  Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (OJ 2011 L 176, p. 24).

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