Case C‑460/21

Vapo Atlantic SA

v

Autoridade Tributária e Aduaneira

(Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa – CAAD))

Order of the Court (Eighth Chamber) of 7 February 2022

(Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Excise duties – Directive 2008/118/EC – Article 1(2) – Levying, for specific purposes, of other indirect taxes – ‘Specific purposes’ – Definition – Financing of a public undertaking holding the concession contract in respect of the national road network – Objectives of environmental sustainability and reducing accidents – Purely budgetary purpose – Refusal to reimburse a tax based on unjust enrichment – Conditions)

1. Tax provisions – Harmonisation of laws – Excise duties – Directive 2008/118 – Indirect taxes other than excise duty

   (Council Directive 2008/118, Art. 1(2))

   (see paragraphs 23, 24)

2. Tax provisions – Harmonisation of laws – Excise duties – Directive 2008/118 – Indirect taxes other than excise duty

   (Council Directive 2008/118, Art. 1(2))

   (see paragraphs 25-27, 30, 36, operative part 1)

3. Questions referred for a preliminary ruling – Jurisdiction of the Court – Limits – Indirect taxes other than excise duty

   (Council Directive 2008/118, Art. 1(2))

   (see paragraph 28)

4. EU law – Direct effect – National taxes incompatible with EU law – Repayment – Refusal

   (Council Directive 2008/118)

   (see paragraphs 39-42, 45-48, operative part 2)

See the text of the decision.