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Document 62019CN0486

Case C-486/19: Request for a preliminary ruling from the Korkein oikeus (Finland) lodged on 25 June 2019 — Syyttäjä and Tulli

OJ C 295, 2.9.2019, p. 8–8 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

2.9.2019   

EN

Official Journal of the European Union

C 295/8

Request for a preliminary ruling from the Korkein oikeus (Finland) lodged on 25 June 2019 — Syyttäjä and Tulli

(Case C-486/19)

(2019/C 295/12)

Language of the case: Finnish

Referring court

Korkein oikeus

Parties to the main proceedings

Appellants: A, B

Respondents: Syyttäjä and Tulli

Questions referred

1.

Is EU law to be interpreted as precluding a natural person acting on behalf of a company subject to tax who has failed to fulfil the obligations linked to the excise duty levied on ice-cream products from being sentenced to a criminal penalty for those failures if a tax exemption for activities of other undertakings relating to similar products were to be regarded as aid within the meaning of Article 107(1) TFEU?

2.

If the first question is answered in the affirmative, did a national tax system for excise duties on ice-cream products such as that in force in the period during which the offence was committed meet the criterion of selectivity as a characteristic of the concept of State aid within the meaning of Article 107(1) TFEU?
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