Judgment of the Court (Tenth Chamber) of 9 June 2022.#Direktor na Agentsia „Mitnitsi“ v IMPERIAL TOBACCO BULGARIA.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Taxation – Excise duty – Directive 2008/118/EC – Article 11 – Repayment of excise duty on excise goods released for consumption – Directive 2011/64/EU – Article 17, first paragraph, point (b) – Repayment of excise duty already paid, by means of tax markings affixed to manufactured tobacco destroyed under administrative supervision – Obligation on Member States to adopt legislation providing for the reimbursement of excise duty on manufactured tobacco released for consumption and destroyed under customs supervision