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• Verslag

  Verslag (initiatief)wetsvoorstel (nader) · 27 December 2023 · Wijziging van een aantal wetten op het terrein van het Ministerie van Volksgezondheid, Welzijn en Sport om de grondslagen voor gegevensverwerkingen te verstevigen (Verzamelwet gegevensverwerking VWS I)

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• Reactie op de motie van de leden Dijk en Ouwehand over uitspreken dat het eigen risico zo snel mogelijk moet worden afgeschaft (Kamerstuk 36471-9)

  Brief regering · 21 December 2023 · Reactie op de motie van de leden Dijk en Ouwehand over uitspreken dat het eigen risico zo snel mogelijk moet worden afgeschaft (Kamerstuk 36471-9)

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• Wyrok Trybunału (piąta izba) z dnia 21 grudnia 2023 r.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. przeciwko Autoridade Tributária e Aduaneira.#Odesłanie prejudycjalne – Swobodny przepływ towarów – Artykuł 34 TFUE – Ograniczenia ilościowe w przywozie – Środki o skutku równoważnym – Uregulowanie krajowe ograniczające ilość papierosów, które mogą zostać dopuszczone do konsumpcji w danym okresie, do pułapu odpowiadającego średniej miesięcznej ilości dopuszczonych do konsumpcji w ciągu poprzednich dwunastu miesięcy – Artykuł 36 TFUE – Uzasadnienie – Zwalczanie unikania opodatkowania i praktyk stanowiących nadużycie – Ochrona zdrowia publicznego – Podatki – Podatek akcyzowy – Dyrektywa 2008/118/WE – Artykuł 7 – Moment, w którym podatek akcyzowy staje się wymagalny – Dopuszczenie do konsumpcji wyrobów objętych podatkiem akcyzowym – Artykuł 9 – Warunki wymagalności i mające zastosowanie stawki podatku akcyzowego – Przekroczenie obowiązującego limitu ilościowego – Nadwyżka – Zastosowanie stawki podatku akcyzowego obowiązującej w dniu złożenia deklaracji rozliczeniowej.#Sprawa C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Domstolens dom (femte avdelningen) av den 21 december 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. mot Autoridade Tributária e Aduaneira.#Begäran om förhandsavgörande – Fri rörlighet för varor – Artikel 34 FEUF – Kvantitativa importrestriktioner – Åtgärder med motsvarande verkan – Nationell lagstiftning enligt vilken den kvantitet cigaretter som får frisläppas för konsumtion under en viss period begränsas till ett tak som motsvarar den genomsnittliga månatliga kvantitet som frisläppts för konsumtion under de föregående tolv månaderna – Artikel 36 FEUF – Motivering – Bekämpning av skatteflykt och missbruk – Skydd för folkhälsan – Beskattning – Punktskatter – Direktiv 2008/118/EG – Artikel 7 – Tidpunkt då skattskyldigheten inträder – Frisläppande av punktskattebelagda varor för konsumtion – Artikel 9 – Villkoren för skattskyldighet och den tillämpliga punktskattesatsen – Överskridande av den tillämpliga kvantitativa begränsningen – Överskott – Tillämpning av den punktskattesats som var i kraft den dag då kontrolldeklarationen lämnades in.#Mål C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Sodba Sodišča (peti senat) z dne 21. decembra 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. proti Autoridade Tributária e Aduaneira.#Predhodno odločanje – Prosti pretok blaga – Člen 34 PDEU – Količinske omejitve pri uvozu – Ukrepi z enakim učinkom – Nacionalna ureditev, ki omejuje količino cigaret, ki se lahko sprostijo v porabo v danem obdobju, na zgornjo mejo, ki ustreza mesečnemu povprečju količin, sproščenih v porabo v predhodnih dvanajstih mesecih – Člen 36 PDEU – Upravičenost – Boj proti izogibanju plačilu davka in zlorabam – Varovanje javnega zdravja – Obdavčenje – Trošarine – Direktiva 2008/118/ES – Člen 7 – Trenutek nastanka obveznosti plačila trošarine – Sprostitev trošarinskega blaga v porabo – Člen 9 – Pogoji za plačilo obveznosti in stopnje trošarine, ki se uporabljajo – Prekoračitev količinske omejitve, ki se uporablja – Presežek – Uporaba stopnje trošarine, veljavne na dan predložitve deklaracije o zaključku.#Zadeva C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Rozsudok Súdneho dvora (piata komora) z 21. decembra 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. v. Autoridade Tributária e Aduaneira.#Návrh na začatie prejudiciálneho konania – Voľný pohyb tovaru – Článok 34 ZFEÚ – Množstevné obmedzenia dovozu – Opatrenia s rovnocenným účinkom – Vnútroštátna právna úprava stanovujúca pre množstvo cigariet, ktoré môžu byť uvedené do daňového voľného obehu v priebehu daného obdobia, limit zodpovedajúci priemernému mesačnému množstvu uvedenému do daňového voľného obehu počas predchádzajúcich dvanástich mesiacov – Článok 36 ZFEÚ – Odôvodnenie – Boj proti daňovým únikom a zneužívajúcim praktikám – Ochrana verejného zdravia – Zdanenie – Spotrebné dane – Smernica 2008/118/ES – Článok 7 – Okamih vzniku daňovej povinnosti k spotrebnej dani – Uvedenie výrobkov podliehajúcich spotrebnej dani do daňového voľného obehu – Článok 9 – Podmienky vzniku daňovej povinnosti a sadzby spotrebnej dane, ktoré sa majú použiť – Prekročenie platného množstevného limitu – Prekročené množstvo – Uplatňovanie sadzby spotrebnej dane platnej k dátumu predloženia vyhlásenia o ukončení.#Vec C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Acórdão do Tribunal de Justiça (Quinta Secção) de 21 de dezembro de 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S. A., contra Autoridade Tributária e Aduaneira.#Reenvio prejudicial – Livre circulação de mercadorias – Artigo 34.° TFUE – Restrições quantitativas à importação – Medidas de efeito equivalente – Legislação nacional que limita a quantidade de cigarros que podem ser introduzidos no consumo ao longo de um determinado período a um limite máximo correspondente à quantidade média mensal de cigarros introduzidos no consumo ao longo dos 12 meses precedentes – Artigo 36.° TFUE – Justificação – Combate à evasão fiscal e às práticas abusivas – Proteção da saúde pública – Fiscalidade – Imposto especial sobre o consumo – Diretiva 2008/118/CE – Artigo 7.° – Momento da exigibilidade do imposto especial de consumo – Introdução no consumo de produtos sujeitos a impostos especiais – Artigo 9.° – Condições de exigibilidade e taxa do imposto especial de consumo a aplicar – Excesso do limite quantitativo aplicável – Excedente – Aplicação da taxa do imposto especial de consumo em vigor à data da apresentação da declaração de apuramento.#Processo C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• 2023 m. gruodžio 21 d. Teisingumo Teismo (penktoji kolegija) sprendimas.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. prieš Autoridade Tributária e Aduaneira.#Prašymas priimti prejudicinį sprendimą – Laisvas prekių judėjimas – SESV 34 straipsnis – Kiekybiniai importo apribojimai – Lygiaverčio poveikio priemonės – Nacionalinė reglamentavimo tvarka, ribojanti cigarečių, kurias per tam tikrą laikotarpį galima išleisti vartoti, kiekį iki ribos, atitinkančios vidutinį per paskutinius dvylika mėnesių išleistų vartoti cigarečių mėnesio kiekį – SESV 36 straipsnis – Pateisinimas – Kova su mokesčių vengimu ir piktnaudžiavimu – Visuomenės sveikatos apsauga – Apmokestinimas – Akcizai – Direktyva 2008/118/EB – 7 straipsnis – Prievolės apskaičiuoti akcizus atsiradimo momentas – Akcizais apmokestinamų prekių išleidimas vartoti – 9 straipsnis – Prievolės apskaičiuoti akcizus atsiradimo sąlygos ir taikomų akcizų tarifas – Taikomos kiekybinės ribos viršijimas – Perviršis – Procedūros pripažinimo įvykdyta deklaracijos pateikimo dieną galiojančio tarifo taikymas.#Byla C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• A Bíróság ítélete (ötödik tanács), 2023. december 21.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. kontra Autoridade Tributária e Aduaneira.#Előzetes döntéshozatal – Áruk szabad mozgása – EUMSZ 34. cikk – Behozatalra vonatkozó mennyiségi korlátozások – Azonos hatású intézkedések – Az adott időszakban szabad forgalomba bocsátható cigaretta mennyiségét a megelőző tizenkét hónap alatt szabad forgalomba bocsátott cigarettamennyiség havi átlagának megfelelő felső határban korlátozó nemzeti szabályozás – EUMSZ 36. cikk – Igazolás – Az adóelkerülés és a visszaélésszerű magatartások elleni küzdelem – A közegészség védelme – Adózás – Jövedéki adók – 2008/118/EK irányelv – 7. cikk – A jövedékiadó‑kötelezettség keletkezésének időpontja – A jövedéki termékek szabad forgalomba bocsátása – 9. cikk – A jövedékiadó‑kötelezettség keletkezésének feltételei és az alkalmazandó jövedéki adó mértéke – Az alkalmazandó mennyiségi korlát túllépése – Többlet – A végleges nyilatkozat benyújtásának időpontjában hatályban lévő jövedékiadó‑mérték alkalmazása.#C-96/22. sz. ügy.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Arrêt de la Cour (cinquième chambre) du 21 décembre 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. contre Autoridade Tributária e Aduaneira.#Renvoi préjudiciel – Libre circulation des marchandises – Article 34 TFUE – Restrictions quantitatives à l’importation – Mesures d’effet équivalent – Réglementation nationale limitant la quantité de cigarettes pouvant être mises à la consommation au cours d’une période donnée à un plafond correspondant à la moyenne mensuelle des quantités mises à la consommation durant les douze mois précédents – Article 36 TFUE – Justification – Lutte contre l’évasion fiscale et les pratiques abusives – Protection de la santé publique – Fiscalité – Droits d’accise – Directive 2008/118/CE – Article 7 – Moment de l’exigibilité des droits d’accise – Mise à la consommation des produits soumis à accise – Article 9 – Conditions d’exigibilité et taux d’accise applicable – Dépassement de la limite quantitative applicable – Excédent – Application du taux d’accise en vigueur à la date de présentation de la déclaration d’apurement.#Affaire C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Unionin tuomioistuimen tuomio (viides jaosto) 21.12.2023.#CDIL – Companhia de Distribuição Integral Logística Portugal S.A. vastaan Autoridade Tributária e Aduaneira.#Ennakkoratkaisupyyntö – Tavaroiden vapaa liikkuvuus – SEUT 34 artikla – Tuonnin määrälliset rajoitukset – Vaikutukseltaan vastaavat toimenpiteet – Kansallinen säännöstö, jossa savukkeiden, jotka voidaan luovuttaa kulutukseen määrättynä ajanjaksona, määrälle asetetaan raja, joka vastaa edeltävien 12 kuukauden aikana kulutukseen luovutettujen savukkeiden keskimääräistä kuukausittaista määrää – SEUT 36 artikla – Oikeuttaminen – Toimet veronkiertoa ja väärinkäytöksiä vastaan – Kansanterveyden suojeleminen – Verotus – Valmisteverot – Direktiivi 2008/118/EY – 7 artikla – Valmisteverosaatavan syntymisajankohta – Valmisteveron alaisten tavaroiden kulutukseen luovutus – 9 artikla – Valmisteverosaatavan syntymistä koskevat edellytykset ja sovellettava valmisteverokanta – Sovellettavan määrällisen rajan ylittäminen – Ylijäämä – Lopullisen ilmoituksen jättämisen ajankohtana voimassa olevan valmisteverokannan soveltaminen.#Asia C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Euroopa Kohtu otsus (viies koda), 21.12.2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. versus Autoridade Tributária e Aduaneira.#Eelotsusetaotlus – Kaupade vaba liikumine – ELTL artikkel 34 – Koguselised ekspordipiirangud – Samaväärse toimega meetmed – Riigisisesed õigusnormid, mis piiravad teatava aja jooksul tarbimisse lubatud sigarettide kogust ülempiiriga, mis vastab eelnenud 12 kuu jooksul tarbimisse lubatud koguste igakuisele keskmisele – ELTL artikkel 36 – Õigustatus – Võitlus maksustamise vältimise ja kuritarvituste vastu – Rahvatervise kaitse – Maksustamine – Aktsiisimaks – Direktiiv 2008/118/EÜ – Artikkel 7 – Aktsiisi sissenõutavaks muutumise hetk – Aktsiisiga maksustatava kauba tarbimisse lubamine – Artikkel 9 – Sissenõutavuse tingimused ja kohaldatavad aktsiisimäärad – Kohaldatava koguselise piirangu ületamine – Ülejääk – Protseduuri lõpetamise deklaratsiooni esitamise kuupäeval kehtinud aktsiisimäära kohaldamine.#Kohtuasi C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Sentencia del Tribunal de Justicia (Sala Quinta) de 21 de diciembre de 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. contra Autoridade Tributária e Aduaneira.#Procedimiento prejudicial — Libre circulación de mercancías — Artículo 34 TFUE — Restricciones cuantitativas a la importación — Medidas de efecto equivalente — Normativa nacional que limita la cantidad de cigarrillos que se puede despachar a consumo durante un período determinado a un límite máximo coincidente con la media mensual de las cantidades despachadas a consumo durante los doce meses anteriores — Artículo 36 TFUE — Justificación — Lucha contra la evasión fiscal y las prácticas abusivas — Protección de la salud pública — Fiscalidad — Impuestos especiales — Directiva 2008/118/CE — Artículo 7 — Momento del devengo de los impuestos especiales — Despacho a consumo de productos sujetos a impuestos especiales — Artículo 9 — Condiciones de devengo y tipo impositivo aplicable — Superación del límite cuantitativo aplicable — Excedente — Aplicación del tipo impositivo en vigor en la fecha de presentación de la declaración de liquidación.#Asunto C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Απόφαση του Δικαστηρίου (πέμπτο τμήμα) της 21ης Δεκεμβρίου 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. κατά Autoridade Tributária e Aduaneira.#Προδικαστική παραπομπή – Ελεύθερη κυκλοφορία των εμπορευμάτων – Άρθρο 34 ΣΛΕΕ – Ποσοτικοί περιορισμοί επί των εισαγωγών – Μέτρα ισοδυνάμου αποτελέσματος – Εθνική ρύθμιση η οποία θέτει, ως προς την ποσότητα των τσιγάρων που μπορούν να τεθούν σε ανάλωση κατά τη διάρκεια δεδομένης περιόδου, ανώτατο όριο το οποίο αντιστοιχεί στον μηνιαίο μέσο όρο των ποσοτήτων που τέθηκαν σε ανάλωση κατά τους δώδεκα προηγούμενους μήνες – Άρθρο 36 ΣΛΕΕ – Δικαιολόγηση – Καταπολέμηση της φοροαποφυγής και των καταχρηστικών πρακτικών – Προστασία της δημόσιας υγείας – Φορολογία – Ειδικοί φόροι κατανάλωσης – Οδηγία 2008/118/ΕΚ – Άρθρο 7 – Χρόνος κατά τον οποίο καθίστανται απαιτητοί οι ειδικοί φόροι κατανάλωσης – Θέση σε ανάλωση των προϊόντων που υπόκεινται σε ειδικό φόρο κατανάλωσης – Άρθρο 9 – Όροι του απαιτητού και εφαρμοστέος συντελεστής – Υπέρβαση του ισχύοντος ποσοτικού ορίου – Υπερβάλλον – Εφαρμογή του συντελεστή που ισχύει κατά τον χρόνο υποβολής της εκκαθαριστικής δήλωσης.#Υπόθεση C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Domstolens dom (Femte Afdeling) af 21. december 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. mod Autoridade Tributária e Aduaneira.#Præjudiciel forelæggelse – frie varebevægelser – artikel 34 TEUF – kvantitative indførselsrestriktioner – foranstaltninger med tilsvarende virkning – national lovgivning, som begrænser den mængde cigaretter, der kan overgå til forbrug i en given periode, til et loft, der svarer til månedsgennemsnittet for den mængde, der er overgået til forbrug i de foregående 12 måneder – artikel 36 TEUF – begrundelse – bekæmpelse af skatteunddragelse og misbrug – beskyttelse af den offentlige sundhed – skatter og afgifter – punktafgifter – direktiv 2008/118/EF – artikel 7 – punktafgifters forfaldsdato – punktafgiftspligtige varers overgang til forbrug – artikel 9 – betingelser for punktafgiftens forfald og gældende punktafgiftssatser – overskridelse af den kvantitative grænse, der finder anvendelse – overskydende mængde – anvendelse af den afgiftssats, der var gældende på datoen for indlevering af afslutningsangivelsen.#Sag C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Rozsudek Soudního dvora (pátého senátu) ze dne 21. prosince 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. v. Autoridade Tributária e Aduaneira.#Řízení o předběžné otázce – Volný pohyb zboží – Článek 34 SFEU – Množstevní omezení dovozu – Opatření s rovnocenným účinkem – Vnitrostátní právní úprava, která omezuje množství cigaret, které mohou být propuštěny ke spotřebě během daného období, na mezní hodnotu odpovídající měsíčnímu průměru množství propuštěných ke spotřebě během předchozích dvanácti měsíců – Článek 36 SFEU – Odůvodnění – Boj proti vyhýbání se daňovým povinnostem a proti zneužívajícím praktikám – Ochrana veřejného zdraví – Daně – Spotřební daně – Směrnice 2008/118/ES – Článek 7 – Okamžik vzniku daňové povinnosti ke spotřební dani – Propuštění zboží podléhajícího spotřební dani ke spotřebě – Článek 9 – Podmínky vzniku daňové povinnosti a použitelná sazba spotřební daně – Překročení použitelného množstevního omezení – Nadlimitní množství – Použití sazby spotřební daně platné k datu podání revidovaného hlášení.#Věc C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Решение на Съда (пети състав) от 21 декември 2023 г.#CDIL — Companhia de Distribuição Integral Logística Portugal, S.A. срещу Autoridade Tributária e Aduaneira.#Преюдициално запитване — Свободно движение на стоки — Член 34 ДФЕС — Количествени ограничения върху вноса — Мерки с равностоен ефект — Национална правна уредба, която ограничава количеството цигари, които могат да бъдат освободени за потребление през определен период, до горна граница, съответстваща на средната месечна стойност на освободените за потребление количества през предходните дванадесет месеца — Член 36 ДФЕС — Обосноваване — Борба с избягването на данъци и злоупотребите — Закрила на общественото здраве — Данъчни въпроси — Акцизи — Директива 2008/118/EО — Член 7 — Момент, от който акцизът става дължим — Освобождаване за потребление на акцизни стоки — Член 9 — Условия за възникване на задължение за плащане на акциз и приложима ставка на акциза — Надвишаване на приложимото максимално количество — Излишък — Прилагане на акцизната ставка в сила към датата на подаване на изравнителната декларация.#Дело C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Hotărârea Curții (Camera a cincea) din 21 decembrie 2023.#CDIL – Companhia de Distribuição Integral Logística Portugal, S.A. împotriva Autoridade Tributária e Aduaneira.#Trimitere preliminară – Libera circulație a mărfurilor – Articolul 34 TFUE – Restricții cantitative la import – Măsuri cu efect echivalent – Reglementare națională care limitează cantitatea de țigarete care pot fi eliberate pentru consum într‑o anumită perioadă la un plafon corespunzător mediei lunare a cantităților eliberate pentru consum în cele 12 luni precedente – Articolul 36 TFUE – Justificare – Combaterea evaziunii fiscale și a practicilor abuzive – Protecția sănătății publice – Fiscalitate – Accize – Directiva 2008/118/CE – Articolul 7 – Momentul exigibilității accizelor – Eliberarea pentru consum a produselor accizabile – Articolul 9 – Condițiile de exigibilitate și nivelurile accizelor aplicabile – Depășirea limitei cantitative aplicabile – Excedent – Aplicarea ratei accizei în vigoare la data prezentării declarației de impunere.#Cauza C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Sentenza della Corte (Quinta Sezione) del 21 dicembre 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. contro Autoridade Tributária e Aduaneira.#Rinvio pregiudiziale – Libera circolazione delle merci – Articolo 34 TFUE – Restrizioni quantitative all’importazione – Misure di effetto equivalente – Normativa nazionale che limita la quantità di sigarette che possono essere immesse in consumo nel corso di un determinato periodo a un tetto massimo corrispondente alla media mensile delle quantità immesse in consumo nel corso dei dodici mesi precedenti – Articolo 36 TFUE – Giustificazione – Lotta contro l’elusione fiscale e le pratiche abusive – Tutela della salute – Fiscalità – Accise – Direttiva 2008/118/CE – Articolo 7 – Momento dell’esigibilità dell’accisa – Immissione in consumo dei prodotti sottoposti ad accisa – Articolo 9 – Condizioni di esigibilità e aliquota dell’accisa applicabile - Superamento del limite quantitativo applicabile – Eccedenza – Applicazione dell’aliquota dell’accisa in vigore alla data di presentazione della dichiarazione di appuramento.#Causa C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Urteil des Gerichtshofs (Fünfte Kammer) vom 21. Dezember 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. gegen Autoridade Tributária e Aduaneira.#Vorlage zur Vorabentscheidung – Freier Warenverkehr – Art. 34 AEUV – Mengenmäßige Einfuhrbeschränkungen – Maßnahmen gleicher Wirkung – Nationale Regelung, die die Zigarettenmengen, die in einem bestimmten Zeitraum in den steuerrechtlich freien Verkehr überführt werden dürfen, auf eine Höchstmenge beschränkt, die dem monatlichen Durchschnitt der in den vorangegangenen zwölf Monaten in den steuerrechtlich freien Verkehr überführten Mengen entspricht – Art. 36 AEUV – Rechtfertigung – Bekämpfung von Steuerhinterziehung und missbräuchlichen Verhaltensweisen – Schutz der öffentlichen Gesundheit – Steuerrecht – Verbrauchsteuern – Richtlinie 2008/118/EG – Art. 7 – Zeitpunkt der Entstehung des Verbrauchsteueranspruchs – Überführung verbrauchsteuerpflichtiger Waren in den steuerrechtlich freien Verkehr – Art. 9 – Voraussetzungen für das Entstehen des Steueranspruchs und anzuwendender Verbrauchsteuersatz – Überschreitung der geltenden Mengenbeschränkung – Überschuss – Anwendung des Verbrauchsteuersatzes, der zum Zeitpunkt der Abgabe der das Verfahren abschließenden Erklärung gilt.#Rechtssache C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Sentenza tal-Qorti tal-Ġustizzja (Il-Ħames Awla) tal-21 ta’ Diċembru 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. vs Autoridade Tributária e Aduaneira.#Rinviju għal deċiżjoni preliminari – Moviment liberu tal-merkanzija – Artikolu 34 TFUE – Restrizzjonijiet kwantitattivi fuq l-importazzjoni – Miżuri li għandhom effett ekwivalenti – Leġiżlazzjoni nazzjonali li tillimita l-kwantità ta’ sigaretti li jistgħu jiġu rrilaxxati għall-konsum matul perijodu partikolari għal limitu massimu li jikkorrispondi għall-medja fix-xahar tal-kwantitajiet irrilaxxati għall-konsum matul it-tnax-il xahar preċedenti – Artikolu 36 TFUE – Ġustifikazzjoni – Ġlieda kontra l-evitar tat-taxxa u l-prattiki abbużivi – Protezzjoni tas-saħħa pubblika – Tassazzjoni – Dazji tas-sisa – Direttiva 2008/118/KE – Artikolu 7 – Mument tal-eżiġibbiltà tad-dazji tas-sisa – Rilaxx għall-konsum tal-prodotti suġġetti għad-dazju tas-sisa – Artikolu 9 – Kundizzjonijiet tal-intaxxar u r-rati tad-dazju tas-sisa li jridu jintużaw – Qbiż tal-limitu kwantitattiv applikabbli – Eċċess – Applikazzjoni tar-rata tad-dazju tas-sisa fis-seħħ fid-data tal-preżentazzjoni tad-dikjarazzjoni tar-rilaxx tal-merkanzija.#Kawża C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Presuda Suda (peto vijeće) od 21. prosinca 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. protiv Autoridade Tributária e Aduaneira.#Zahtjev za prethodnu odluku – Slobodno kretanje robe – Članak 34. UFEU-a – Količinska ograničenja uvoza – Mjere s istovrsnim učinkom – Nacionalni propis kojim se ograničava količina cigareta koja se može pustiti u potrošnju tijekom određenog razdoblja na gornju granicu koja odgovara mjesečnom prosjeku količina puštenih u potrošnju tijekom prethodnih dvanaest mjeseci – Članak 36. UFEU-a – Opravdanje – Borba protiv izbjegavanja plaćanja poreza i zlouporaba – Zaštita javnog zdravlja – Oporezivanje – Trošarine – Direktiva 2008/118/EZ – Članak 7. – Trenutak nastanka obveze obračunavanja trošarine – Puštanje u potrošnju trošarinske robe – Članak 9. – Uvjeti za obvezu obračuna i primjenjive stope trošarine – Prekoračenje primjenjivog količinskog ograničenja – Višak – Primjena stope trošarine koja je na snazi na dan podnošenja zaključne prijave.#Predmet C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Arrest van het Hof (Vijfde kamer) van 21 december 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. tegen Autoridade Tributária e Aduaneira.#Prejudiciële verwijzing – Vrij verkeer van goederen – Artikel 34 VWEU – Kwantitatieve invoerbeperkingen – Maatregelen van gelijke werking – Nationale regeling op grond waarvan de hoeveelheid sigaretten die tijdens een bepaalde periode kan worden uitgeslagen tot verbruik, wordt beperkt tot een maximumhoeveelheid die overeenstemt met het maandelijkse gemiddelde van de hoeveelheden die gedurende de voorafgaande twaalf maanden zijn uitgeslagen tot verbruik – Artikel 36 VWEU – Rechtvaardiging – Bestrijding van belastingontwijking en misbruik – Bescherming van de volksgezondheid – Fiscaliteit – Accijns – Richtlijn 2008/118/EG – Artikel 7 – Tijdstip van verschuldigdheid van de accijns – Uitslag tot verbruik van accijnsgoederen – Artikel 9 – Voorwaarden voor verschuldigdheid en toepasselijk accijnstarief – Overschrijding van de toepasselijke maximumhoeveelheid – Overschot – Toepassing van het accijnstarief dat van kracht is op de datum van indiening van de aangifte tot aanzuivering.#Zaak C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Tiesas spriedums (piektā palāta), 2023. gada 21. decembris.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. pret Autoridade Tributária e Aduaneira.#Lūgums sniegt prejudiciālu nolēmumu – Preču brīva aprite – LESD 34. pants – Importa kvantitatīvie ierobežojumi – Pasākumi ar līdzvērtīgu iedarbību – Valsts tiesiskais regulējums, ar kuru cigarešu daudzums, kas var tikt nodots patēriņam noteiktā laikposmā, tiek ierobežots līdz maksimālajam apmēram, kas atbilst vidējam, iepriekšējos divpadsmit mēnešos patēriņam nodotajam patēriņam – LESD 36. pants – Attaisnojums – Cīņa pret izvairīšanos no nodokļu maksāšanas un ļaunprātīgu rīcību – Sabiedrības veselības aizsardzība – Nodokļi – Akcīzes nodoklis – Direktīva 2008/118/EK – 7. pants – Akcīzes nodokļa iekasējamības brīdis – Akcīzes preču nodošana patēriņam – 9. pants – Iekasējamības nosacījumi un piemērojamā akcīzes nodokļa likme – Piemērojamā kvantitatīvā ierobežojuma pārsniegšana – Atlikums – Spēkā esošā akcīzes nodokļa likme, ko piemēro noslēguma deklarācijas iesniegšanas dienā.#Lieta C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Presuda Suda (peto vijeće) od 21. prosinca 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. protiv Autoridade Tributária e Aduaneira.#Zahtjev za prethodnu odluku koji je uputio Supremo Tribunal Administrativo.#Zahtjev za prethodnu odluku – Slobodno kretanje robe – Članak 34. UFEU-a – Količinska ograničenja uvoza – Mjere s istovrsnim učinkom – Nacionalni propis kojim se ograničava količina cigareta koja se može pustiti u potrošnju tijekom određenog razdoblja na gornju granicu koja odgovara mjesečnom prosjeku količina puštenih u potrošnju tijekom prethodnih dvanaest mjeseci – Članak 36. UFEU-a – Opravdanje – Borba protiv izbjegavanja plaćanja poreza i zlouporaba – Zaštita javnog zdravlja – Oporezivanje – Trošarine – Direktiva 2008/118/EZ – Članak 7. – Trenutak nastanka obveze obračunavanja trošarine – Puštanje u potrošnju trošarinske robe – Članak 9. – Uvjeti za obvezu obračuna i primjenjive stope trošarine – Prekoračenje primjenjivog količinskog ograničenja – Višak – Primjena stope trošarine koja je na snazi na dan podnošenja zaključne prijave.#Predmet C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Sodba Sodišča (peti senat) z dne 21. decembra 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. proti Autoridade Tributária e Aduaneira.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Supremo Tribunal Administrativo.#Predhodno odločanje – Prosti pretok blaga – Člen 34 PDEU – Količinske omejitve pri uvozu – Ukrepi z enakim učinkom – Nacionalna ureditev, ki omejuje količino cigaret, ki se lahko sprostijo v porabo v danem obdobju, na zgornjo mejo, ki ustreza mesečnemu povprečju količin, sproščenih v porabo v predhodnih dvanajstih mesecih – Člen 36 PDEU – Upravičenost – Boj proti izogibanju plačilu davka in zlorabam – Varovanje javnega zdravja – Obdavčenje – Trošarine – Direktiva 2008/118/ES – Člen 7 – Trenutek nastanka obveznosti plačila trošarine – Sprostitev trošarinskega blaga v porabo – Člen 9 – Pogoji za plačilo obveznosti in stopnje trošarine, ki se uporabljajo – Prekoračitev količinske omejitve, ki se uporablja – Presežek – Uporaba stopnje trošarine, veljavne na dan predložitve deklaracije o zaključku.#Zadeva C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Unionin tuomioistuimen tuomio (viides jaosto) 21.12.2023.#CDIL – Companhia de Distribuição Integral Logística Portugal S.A. vastaan Autoridade Tributária e Aduaneira.#Supremo Tribunal Administrativon esittämä ennakkoratkaisupyyntö.#Ennakkoratkaisupyyntö – Tavaroiden vapaa liikkuvuus – SEUT 34 artikla – Tuonnin määrälliset rajoitukset – Vaikutukseltaan vastaavat toimenpiteet – Kansallinen säännöstö, jossa savukkeiden, jotka voidaan luovuttaa kulutukseen määrättynä ajanjaksona, määrälle asetetaan raja, joka vastaa edeltävien 12 kuukauden aikana kulutukseen luovutettujen savukkeiden keskimääräistä kuukausittaista määrää – SEUT 36 artikla – Oikeuttaminen – Toimet veronkiertoa ja väärinkäytöksiä vastaan – Kansanterveyden suojeleminen – Verotus – Valmisteverot – Direktiivi 2008/118/EY – 7 artikla – Valmisteverosaatavan syntymisajankohta – Valmisteveron alaisten tavaroiden kulutukseen luovutus – 9 artikla – Valmisteverosaatavan syntymistä koskevat edellytykset ja sovellettava valmisteverokanta – Sovellettavan määrällisen rajan ylittäminen – Ylijäämä – Lopullisen ilmoituksen jättämisen ajankohtana voimassa olevan valmisteverokannan soveltaminen.#Asia C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Решение на Съда (пети състав) от 21 декември 2023 г.#CDIL — Companhia de Distribuição Integral Logística Portugal, S.A. срещу Autoridade Tributária e Aduaneira.#Преюдициално запитване, отправено от Supremo Tribunal Administrativo.#Преюдициално запитване — Свободно движение на стоки — Член 34 ДФЕС — Количествени ограничения върху вноса — Мерки с равностоен ефект — Национална правна уредба, която ограничава количеството цигари, които могат да бъдат освободени за потребление през определен период, до горна граница, съответстваща на средната месечна стойност на освободените за потребление количества през предходните дванадесет месеца — Член 36 ДФЕС — Обосноваване — Борба с избягването на данъци и злоупотребите — Закрила на общественото здраве — Данъчни въпроси — Акцизи — Директива 2008/118/EО — Член 7 — Момент, от който акцизът става дължим — Освобождаване за потребление на акцизни стоки — Член 9 — Условия за възникване на задължение за плащане на акциз и приложима ставка на акциза — Надвишаване на приложимото максимално количество — Излишък — Прилагане на акцизната ставка в сила към датата на подаване на изравнителната декларация.#Дело C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Domstolens dom (femte avdelningen) av den 21 december 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. mot Autoridade Tributária e Aduaneira.#Begäran om förhandsavgörande från Supremo Tribunal Administrativo.#Begäran om förhandsavgörande – Fri rörlighet för varor – Artikel 34 FEUF – Kvantitativa importrestriktioner – Åtgärder med motsvarande verkan – Nationell lagstiftning enligt vilken den kvantitet cigaretter som får frisläppas för konsumtion under en viss period begränsas till ett tak som motsvarar den genomsnittliga månatliga kvantitet som frisläppts för konsumtion under de föregående tolv månaderna – Artikel 36 FEUF – Motivering – Bekämpning av skatteflykt och missbruk – Skydd för folkhälsan – Beskattning – Punktskatter – Direktiv 2008/118/EG – Artikel 7 – Tidpunkt då skattskyldigheten inträder – Frisläppande av punktskattebelagda varor för konsumtion – Artikel 9 – Villkoren för skattskyldighet och den tillämpliga punktskattesatsen – Överskridande av den tillämpliga kvantitativa begränsningen – Överskott – Tillämpning av den punktskattesats som var i kraft den dag då kontrolldeklarationen lämnades in.#Mål C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Hotărârea Curții (Camera a cincea) din 21 decembrie 2023.#CDIL – Companhia de Distribuição Integral Logística Portugal, S.A. împotriva Autoridade Tributária e Aduaneira.#Cerere de decizie preliminară formulată de Supremo Tribunal Administrativo.#Trimitere preliminară – Libera circulație a mărfurilor – Articolul 34 TFUE – Restricții cantitative la import – Măsuri cu efect echivalent – Reglementare națională care limitează cantitatea de țigarete care pot fi eliberate pentru consum într‑o anumită perioadă la un plafon corespunzător mediei lunare a cantităților eliberate pentru consum în cele 12 luni precedente – Articolul 36 TFUE – Justificare – Combaterea evaziunii fiscale și a practicilor abuzive – Protecția sănătății publice – Fiscalitate – Accize – Directiva 2008/118/CE – Articolul 7 – Momentul exigibilității accizelor – Eliberarea pentru consum a produselor accizabile – Articolul 9 – Condițiile de exigibilitate și nivelurile accizelor aplicabile – Depășirea limitei cantitative aplicabile – Excedent – Aplicarea ratei accizei în vigoare la data prezentării declarației de impunere.#Cauza C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Arrest van het Hof (Vijfde kamer) van 21 december 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. tegen Autoridade Tributária e Aduaneira.#Verzoek van de Supremo Tribunal Administrativo om een prejudiciële beslissing.#Prejudiciële verwijzing – Vrij verkeer van goederen – Artikel 34 VWEU – Kwantitatieve invoerbeperkingen – Maatregelen van gelijke werking – Nationale regeling op grond waarvan de hoeveelheid sigaretten die tijdens een bepaalde periode kan worden uitgeslagen tot verbruik, wordt beperkt tot een maximumhoeveelheid die overeenstemt met het maandelijkse gemiddelde van de hoeveelheden die gedurende de voorafgaande twaalf maanden zijn uitgeslagen tot verbruik – Artikel 36 VWEU – Rechtvaardiging – Bestrijding van belastingontwijking en misbruik – Bescherming van de volksgezondheid – Fiscaliteit – Accijns – Richtlijn 2008/118/EG – Artikel 7 – Tijdstip van verschuldigdheid van de accijns – Uitslag tot verbruik van accijnsgoederen – Artikel 9 – Voorwaarden voor verschuldigdheid en toepasselijk accijnstarief – Overschrijding van de toepasselijke maximumhoeveelheid – Overschot – Toepassing van het accijnstarief dat van kracht is op de datum van indiening van de aangifte tot aanzuivering.#Zaak C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Sentenza tal-Qorti tal-Ġustizzja (Il-Ħames Awla) tal-21 ta’ Diċembru 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. vs Autoridade Tributária e Aduaneira.#Talba għal deċiżjoni preliminari, imressqa mis-Supremo Tribunal Administrativo.#Rinviju għal deċiżjoni preliminari – Moviment liberu tal-merkanzija – Artikolu 34 TFUE – Restrizzjonijiet kwantitattivi fuq l-importazzjoni – Miżuri li għandhom effett ekwivalenti – Leġiżlazzjoni nazzjonali li tillimita l-kwantità ta’ sigaretti li jistgħu jiġu rrilaxxati għall-konsum matul perijodu partikolari għal limitu massimu li jikkorrispondi għall-medja fix-xahar tal-kwantitajiet irrilaxxati għall-konsum matul it-tnax-il xahar preċedenti – Artikolu 36 TFUE – Ġustifikazzjoni – Ġlieda kontra l-evitar tat-taxxa u l-prattiki abbużivi – Protezzjoni tas-saħħa pubblika – Tassazzjoni – Dazji tas-sisa – Direttiva 2008/118/KE – Artikolu 7 – Mument tal-eżiġibbiltà tad-dazji tas-sisa – Rilaxx għall-konsum tal-prodotti suġġetti għad-dazju tas-sisa – Artikolu 9 – Kundizzjonijiet tal-intaxxar u r-rati tad-dazju tas-sisa li jridu jintużaw – Qbiż tal-limitu kwantitattiv applikabbli – Eċċess – Applikazzjoni tar-rata tad-dazju tas-sisa fis-seħħ fid-data tal-preżentazzjoni tad-dikjarazzjoni tar-rilaxx tal-merkanzija.#Kawża C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Tiesas spriedums (piektā palāta), 2023. gada 21. decembris.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. pret Autoridade Tributária e Aduaneira.#Supremo Tribunal Administrativo lūgums sniegt prejudiciālu nolēmumu.#Lūgums sniegt prejudiciālu nolēmumu – Preču brīva aprite – LESD 34. pants – Importa kvantitatīvie ierobežojumi – Pasākumi ar līdzvērtīgu iedarbību – Valsts tiesiskais regulējums, ar kuru cigarešu daudzums, kas var tikt nodots patēriņam noteiktā laikposmā, tiek ierobežots līdz maksimālajam apmēram, kas atbilst vidējam, iepriekšējos divpadsmit mēnešos patēriņam nodotajam patēriņam – LESD 36. pants – Attaisnojums – Cīņa pret izvairīšanos no nodokļu maksāšanas un ļaunprātīgu rīcību – Sabiedrības veselības aizsardzība – Nodokļi – Akcīzes nodoklis – Direktīva 2008/118/EK – 7. pants – Akcīzes nodokļa iekasējamības brīdis – Akcīzes preču nodošana patēriņam – 9. pants – Iekasējamības nosacījumi un piemērojamā akcīzes nodokļa likme – Piemērojamā kvantitatīvā ierobežojuma pārsniegšana – Atlikums – Spēkā esošā akcīzes nodokļa likme, ko piemēro noslēguma deklarācijas iesniegšanas dienā.#Lieta C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Euroopa Kohtu otsus (viies koda), 21.12.2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. versus Autoridade Tributária e Aduaneira.#Eelotsusetaotlus, mille on esitanud Supremo Tribunal Administrativo.#Eelotsusetaotlus – Kaupade vaba liikumine – ELTL artikkel 34 – Koguselised ekspordipiirangud – Samaväärse toimega meetmed – Riigisisesed õigusnormid, mis piiravad teatava aja jooksul tarbimisse lubatud sigarettide kogust ülempiiriga, mis vastab eelnenud 12 kuu jooksul tarbimisse lubatud koguste igakuisele keskmisele – ELTL artikkel 36 – Õigustatus – Võitlus maksustamise vältimise ja kuritarvituste vastu – Rahvatervise kaitse – Maksustamine – Aktsiisimaks – Direktiiv 2008/118/EÜ – Artikkel 7 – Aktsiisi sissenõutavaks muutumise hetk – Aktsiisiga maksustatava kauba tarbimisse lubamine – Artikkel 9 – Sissenõutavuse tingimused ja kohaldatavad aktsiisimäärad – Kohaldatava koguselise piirangu ületamine – Ülejääk – Protseduuri lõpetamise deklaratsiooni esitamise kuupäeval kehtinud aktsiisimäära kohaldamine.#Kohtuasi C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Απόφαση του Δικαστηρίου (πέμπτο τμήμα) της 21ης Δεκεμβρίου 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. κατά Autoridade Tributária e Aduaneira.#Αίτηση του Supremo Tribunal Administrativo για την έκδοση προδικαστικής αποφάσεως.#Προδικαστική παραπομπή – Ελεύθερη κυκλοφορία των εμπορευμάτων – Άρθρο 34 ΣΛΕΕ – Ποσοτικοί περιορισμοί επί των εισαγωγών – Μέτρα ισοδυνάμου αποτελέσματος – Εθνική ρύθμιση η οποία θέτει, ως προς την ποσότητα των τσιγάρων που μπορούν να τεθούν σε ανάλωση κατά τη διάρκεια δεδομένης περιόδου, ανώτατο όριο το οποίο αντιστοιχεί στον μηνιαίο μέσο όρο των ποσοτήτων που τέθηκαν σε ανάλωση κατά τους δώδεκα προηγούμενους μήνες – Άρθρο 36 ΣΛΕΕ – Δικαιολόγηση – Καταπολέμηση της φοροαποφυγής και των καταχρηστικών πρακτικών – Προστασία της δημόσιας υγείας – Φορολογία – Ειδικοί φόροι κατανάλωσης – Οδηγία 2008/118/ΕΚ – Άρθρο 7 – Χρόνος κατά τον οποίο καθίστανται απαιτητοί οι ειδικοί φόροι κατανάλωσης – Θέση σε ανάλωση των προϊόντων που υπόκεινται σε ειδικό φόρο κατανάλωσης – Άρθρο 9 – Όροι του απαιτητού και εφαρμοστέος συντελεστής – Υπέρβαση του ισχύοντος ποσοτικού ορίου – Υπερβάλλον – Εφαρμογή του συντελεστή που ισχύει κατά τον χρόνο υποβολής της εκκαθαριστικής δήλωσης.#Υπόθεση C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Urteil des Gerichtshofs (Fünfte Kammer) vom 21. Dezember 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. gegen Autoridade Tributária e Aduaneira.#Vorabentscheidungsersuchen des Supremo Tribunal Administrativo.#Vorlage zur Vorabentscheidung – Freier Warenverkehr – Art. 34 AEUV – Mengenmäßige Einfuhrbeschränkungen – Maßnahmen gleicher Wirkung – Nationale Regelung, die die Zigarettenmengen, die in einem bestimmten Zeitraum in den steuerrechtlich freien Verkehr überführt werden dürfen, auf eine Höchstmenge beschränkt, die dem monatlichen Durchschnitt der in den vorangegangenen zwölf Monaten in den steuerrechtlich freien Verkehr überführten Mengen entspricht – Art. 36 AEUV – Rechtfertigung – Bekämpfung von Steuerhinterziehung und missbräuchlichen Verhaltensweisen – Schutz der öffentlichen Gesundheit – Steuerrecht – Verbrauchsteuern – Richtlinie 2008/118/EG – Art. 7 – Zeitpunkt der Entstehung des Verbrauchsteueranspruchs – Überführung verbrauchsteuerpflichtiger Waren in den steuerrechtlich freien Verkehr – Art. 9 – Voraussetzungen für das Entstehen des Steueranspruchs und anzuwendender Verbrauchsteuersatz – Überschreitung der geltenden Mengenbeschränkung – Überschuss – Anwendung des Verbrauchsteuersatzes, der zum Zeitpunkt der Abgabe der das Verfahren abschließenden Erklärung gilt.#Rechtssache C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Rozsudek Soudního dvora (pátého senátu) ze dne 21. prosince 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. v. Autoridade Tributária e Aduaneira.#Žádost o rozhodnutí o předběžné otázce podaná Supremo Tribunal Administrativo.#Řízení o předběžné otázce – Volný pohyb zboží – Článek 34 SFEU – Množstevní omezení dovozu – Opatření s rovnocenným účinkem – Vnitrostátní právní úprava, která omezuje množství cigaret, které mohou být propuštěny ke spotřebě během daného období, na mezní hodnotu odpovídající měsíčnímu průměru množství propuštěných ke spotřebě během předchozích dvanácti měsíců – Článek 36 SFEU – Odůvodnění – Boj proti vyhýbání se daňovým povinnostem a proti zneužívajícím praktikám – Ochrana veřejného zdraví – Daně – Spotřební daně – Směrnice 2008/118/ES – Článek 7 – Okamžik vzniku daňové povinnosti ke spotřební dani – Propuštění zboží podléhajícího spotřební dani ke spotřebě – Článek 9 – Podmínky vzniku daňové povinnosti a použitelná sazba spotřební daně – Překročení použitelného množstevního omezení – Nadlimitní množství – Použití sazby spotřební daně platné k datu podání revidovaného hlášení.#Věc C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Acórdão do Tribunal de Justiça (Quinta Secção) de 21 de dezembro de 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S. A., contra Autoridade Tributária e Aduaneira.#Pedido de decisão prejudicial apresentado pelo Supremo Tribunal Administrativo.#Reenvio prejudicial – Livre circulação de mercadorias – Artigo 34.° TFUE – Restrições quantitativas à importação – Medidas de efeito equivalente – Legislação nacional que limita a quantidade de cigarros que podem ser introduzidos no consumo ao longo de um determinado período a um limite máximo correspondente à quantidade média mensal de cigarros introduzidos no consumo ao longo dos 12 meses precedentes – Artigo 36.° TFUE – Justificação – Combate à evasão fiscal e às práticas abusivas – Proteção da saúde pública – Fiscalidade – Imposto especial sobre o consumo – Diretiva 2008/118/CE – Artigo 7.° – Momento da exigibilidade do imposto especial de consumo – Introdução no consumo de produtos sujeitos a impostos especiais – Artigo 9.° – Condições de exigibilidade e taxa do imposto especial de consumo a aplicar – Excesso do limite quantitativo aplicável – Excedente – Aplicação da taxa do imposto especial de consumo em vigor à data da apresentação da declaração de apuramento.#Processo C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Arrêt de la Cour (cinquième chambre) du 21 décembre 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. contre Autoridade Tributária e Aduaneira.#Demande de décision préjudicielle, introduite par le Supremo Tribunal Administrativo.#Renvoi préjudiciel – Libre circulation des marchandises – Article 34 TFUE – Restrictions quantitatives à l’importation – Mesures d’effet équivalent – Réglementation nationale limitant la quantité de cigarettes pouvant être mises à la consommation au cours d’une période donnée à un plafond correspondant à la moyenne mensuelle des quantités mises à la consommation durant les douze mois précédents – Article 36 TFUE – Justification – Lutte contre l’évasion fiscale et les pratiques abusives – Protection de la santé publique – Fiscalité – Droits d’accise – Directive 2008/118/CE – Article 7 – Moment de l’exigibilité des droits d’accise – Mise à la consommation des produits soumis à accise – Article 9 – Conditions d’exigibilité et taux d’accise applicable – Dépassement de la limite quantitative applicable – Excédent – Application du taux d’accise en vigueur à la date de présentation de la déclaration d’apurement.#Affaire C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• A Bíróság ítélete (ötödik tanács), 2023. december 21.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. kontra Autoridade Tributária e Aduaneira.#A Supremo Tribunal Administrativo (Portugália) által benyújtott előzetes döntéshozatal iránti kérelem.#Előzetes döntéshozatal – Áruk szabad mozgása – EUMSZ 34. cikk – Behozatalra vonatkozó mennyiségi korlátozások – Azonos hatású intézkedések – Az adott időszakban szabad forgalomba bocsátható cigaretta mennyiségét a megelőző tizenkét hónap alatt szabad forgalomba bocsátott cigarettamennyiség havi átlagának megfelelő felső határban korlátozó nemzeti szabályozás – EUMSZ 36. cikk – Igazolás – Az adóelkerülés és a visszaélésszerű magatartások elleni küzdelem – A közegészség védelme – Adózás – Jövedéki adók – 2008/118/EK irányelv – 7. cikk – A jövedékiadó‑kötelezettség keletkezésének időpontja – A jövedéki termékek szabad forgalomba bocsátása – 9. cikk – A jövedékiadó‑kötelezettség keletkezésének feltételei és az alkalmazandó jövedéki adó mértéke – Az alkalmazandó mennyiségi korlát túllépése – Többlet – A végleges nyilatkozat benyújtásának időpontjában hatályban lévő jövedékiadó‑mérték alkalmazása.#C-96/22. sz. ügy.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Domstolens dom (Femte Afdeling) af 21. december 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. mod Autoridade Tributária e Aduaneira.#Anmodning om præjudiciel afgørelse indgivet af Supremo Tribunal Administrativo.#Præjudiciel forelæggelse – frie varebevægelser – artikel 34 TEUF – kvantitative indførselsrestriktioner – foranstaltninger med tilsvarende virkning – national lovgivning, som begrænser den mængde cigaretter, der kan overgå til forbrug i en given periode, til et loft, der svarer til månedsgennemsnittet for den mængde, der er overgået til forbrug i de foregående 12 måneder – artikel 36 TEUF – begrundelse – bekæmpelse af skatteunddragelse og misbrug – beskyttelse af den offentlige sundhed – skatter og afgifter – punktafgifter – direktiv 2008/118/EF – artikel 7 – punktafgifters forfaldsdato – punktafgiftspligtige varers overgang til forbrug – artikel 9 – betingelser for punktafgiftens forfald og gældende punktafgiftssatser – overskridelse af den kvantitative grænse, der finder anvendelse – overskydende mængde – anvendelse af den afgiftssats, der var gældende på datoen for indlevering af afslutningsangivelsen.#Sag C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• 2023 m. gruodžio 21 d. Teisingumo Teismo (penktoji kolegija) sprendimas.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. prieš Autoridade Tributária e Aduaneira.#Supremo Tribunal Administrativo prašymas priimti prejudicinį sprendimą.#Prašymas priimti prejudicinį sprendimą – Laisvas prekių judėjimas – SESV 34 straipsnis – Kiekybiniai importo apribojimai – Lygiaverčio poveikio priemonės – Nacionalinė reglamentavimo tvarka, ribojanti cigarečių, kurias per tam tikrą laikotarpį galima išleisti vartoti, kiekį iki ribos, atitinkančios vidutinį per paskutinius dvylika mėnesių išleistų vartoti cigarečių mėnesio kiekį – SESV 36 straipsnis – Pateisinimas – Kova su mokesčių vengimu ir piktnaudžiavimu – Visuomenės sveikatos apsauga – Apmokestinimas – Akcizai – Direktyva 2008/118/EB – 7 straipsnis – Prievolės apskaičiuoti akcizus atsiradimo momentas – Akcizais apmokestinamų prekių išleidimas vartoti – 9 straipsnis – Prievolės apskaičiuoti akcizus atsiradimo sąlygos ir taikomų akcizų tarifas – Taikomos kiekybinės ribos viršijimas – Perviršis – Procedūros pripažinimo įvykdyta deklaracijos pateikimo dieną galiojančio tarifo taikymas.#Byla C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Sentenza della Corte (Quinta Sezione) del 21 dicembre 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. contro Autoridade Tributária e Aduaneira.#Domanda di pronuncia pregiudiziale proposta dal Supremo Tribunal Administrativo.#Rinvio pregiudiziale – Libera circolazione delle merci – Articolo 34 TFUE – Restrizioni quantitative all’importazione – Misure di effetto equivalente – Normativa nazionale che limita la quantità di sigarette che possono essere immesse in consumo nel corso di un determinato periodo a un tetto massimo corrispondente alla media mensile delle quantità immesse in consumo nel corso dei dodici mesi precedenti – Articolo 36 TFUE – Giustificazione – Lotta contro l’elusione fiscale e le pratiche abusive – Tutela della salute – Fiscalità – Accise – Direttiva 2008/118/CE – Articolo 7 – Momento dell’esigibilità dell’accisa – Immissione in consumo dei prodotti sottoposti ad accisa – Articolo 9 – Condizioni di esigibilità e aliquota dell’accisa applicabile - Superamento del limite quantitativo applicabile – Eccedenza – Applicazione dell’aliquota dell’accisa in vigore alla data di presentazione della dichiarazione di appuramento.#Causa C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Wyrok Trybunału (piąta izba) z dnia 21 grudnia 2023 r.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. przeciwko Autoridade Tributária e Aduaneira.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Supremo Tribunal Administrativo.#Odesłanie prejudycjalne – Swobodny przepływ towarów – Artykuł 34 TFUE – Ograniczenia ilościowe w przywozie – Środki o skutku równoważnym – Uregulowanie krajowe ograniczające ilość papierosów, które mogą zostać dopuszczone do konsumpcji w danym okresie, do pułapu odpowiadającego średniej miesięcznej ilości dopuszczonych do konsumpcji w ciągu poprzednich dwunastu miesięcy – Artykuł 36 TFUE – Uzasadnienie – Zwalczanie unikania opodatkowania i praktyk stanowiących nadużycie – Ochrona zdrowia publicznego – Podatki – Podatek akcyzowy – Dyrektywa 2008/118/WE – Artykuł 7 – Moment, w którym podatek akcyzowy staje się wymagalny – Dopuszczenie do konsumpcji wyrobów objętych podatkiem akcyzowym – Artykuł 9 – Warunki wymagalności i mające zastosowanie stawki podatku akcyzowego – Przekroczenie obowiązującego limitu ilościowego – Nadwyżka – Zastosowanie stawki podatku akcyzowego obowiązującej w dniu złożenia deklaracji rozliczeniowej.#Sprawa C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Rozsudok Súdneho dvora (piata komora) z 21. decembra 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. v. Autoridade Tributária e Aduaneira.#Návrh na začatie prejudiciálneho konania, ktorý podal Supremo Tribunal Administrativo.#Návrh na začatie prejudiciálneho konania – Voľný pohyb tovaru – Článok 34 ZFEÚ – Množstevné obmedzenia dovozu – Opatrenia s rovnocenným účinkom – Vnútroštátna právna úprava stanovujúca pre množstvo cigariet, ktoré môžu byť uvedené do daňového voľného obehu v priebehu daného obdobia, limit zodpovedajúci priemernému mesačnému množstvu uvedenému do daňového voľného obehu počas predchádzajúcich dvanástich mesiacov – Článok 36 ZFEÚ – Odôvodnenie – Boj proti daňovým únikom a zneužívajúcim praktikám – Ochrana verejného zdravia – Zdanenie – Spotrebné dane – Smernica 2008/118/ES – Článok 7 – Okamih vzniku daňovej povinnosti k spotrebnej dani – Uvedenie výrobkov podliehajúcich spotrebnej dani do daňového voľného obehu – Článok 9 – Podmienky vzniku daňovej povinnosti a sadzby spotrebnej dane, ktoré sa majú použiť – Prekročenie platného množstevného limitu – Prekročené množstvo – Uplatňovanie sadzby spotrebnej dane platnej k dátumu predloženia vyhlásenia o ukončení.#Vec C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Sentencia del Tribunal de Justicia (Sala Quinta) de 21 de diciembre de 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. contra Autoridade Tributária e Aduaneira.#Petición de decisión prejudicial planteada por el Supremo Tribunal Administrativo.#Procedimiento prejudicial — Libre circulación de mercancías — Artículo 34 TFUE — Restricciones cuantitativas a la importación — Medidas de efecto equivalente — Normativa nacional que limita la cantidad de cigarrillos que se puede despachar a consumo durante un período determinado a un límite máximo coincidente con la media mensual de las cantidades despachadas a consumo durante los doce meses anteriores — Artículo 36 TFUE — Justificación — Lucha contra la evasión fiscal y las prácticas abusivas — Protección de la salud pública — Fiscalidad — Impuestos especiales — Directiva 2008/118/CE — Artículo 7 — Momento del devengo de los impuestos especiales — Despacho a consumo de productos sujetos a impuestos especiales — Artículo 9 — Condiciones de devengo y tipo impositivo aplicable — Superación del límite cuantitativo aplicable — Excedente — Aplicación del tipo impositivo en vigor en la fecha de presentación de la declaración de liquidación.#Asunto C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

  judgment · 21 December 2023 · Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

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• Verzoek aan de minister van VWS om een reactie op het rapport “Maatschappelijke acceptatie van vrouwspecifieke aandoeningen” van de NVOG

  Brief commissie aan bewindspersoon · 20 December 2023 · Verzoek om een reactie van minister van Volksgezondheid, Welzijn en Sport op het rapport “Maatschappelijke acceptatie van vrouwspecifieke aandoeningen” van de Nederlandse Vereniging voor Obstetrie en Gynaecologie (NVOG)

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• Verzoek om brief waarin wordt ingegaan op de actuele besmettingscijfers

  Brief commissie aan bewindspersoon · 20 December 2023 · Verzoek om een brief van de minister van Volksgezondheid, Welzijn en Sport, met daarin opgenomen een update over de ontwikkelingen rondom het coronavirus in Nederland

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