Европейский Союз · cjeu_case

Case C-322/25, Swedish Match (Simplified justification arrangements): Judgment of the Court (Sixth Chamber) of 13 May 2026 (request for a preliminary ruling from the Supremo Tribunal Administrativo – Portugal) – SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling – General arrangements for products subject to excise duty – Directive 92/12/EEC – Tax markings – Article 21 – National legislation limiting the automatic justification of the destruction of 2 % of the tax markings used annually during the production process to the destruction which occurred on the national territory – Proportionality)

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