Judgment of the Court of Justice (Fifth Chamber) of 29 June 2017.#European Commission v Portuguese Republic.#Failure of State compliance — Excise duty on cigarettes — Directive 2008/118/EC — Chargeability — Place and moment of enforceability — Tax marks — Free movement of products subject to excise duty — Limitation on the time for the marketing and sale of cigarette packs — Principle of proportionality.#Case C-126/15.

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Official record CELEX 62015CJ0126 from European Union at Court of Justice of the European Union. Dated 29 June 2017. Status: decided.

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• Acórdão do Tribunal de Justiça (Quinta Secção) de 29 de junho de 2017.#Comissão Europeia contra República Portuguesa.#Incumprimento de Estado — Imposto especial de consumo sobre os cigarros — Diretiva 2008/118/CE — Exigibilidade — Lugar e momento da exigibilidade — Marcas fiscais — Livre circulação dos produtos sujeitos a imposto especial de consumo — Limitação no tempo da comercialização e venda dos maços de cigarros — Princípio da proporcionalidade.#Processo C-126/15.

  judgment · PT · 29 June 2017

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