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CELEX 62024CJ0570

Judgment of the Court (Seventh Chamber) of 20 November 2025.#Transilvania Master Insolv IPURL, en tant d’administrateur judiciaire d’ Ecoserv SRL v Direcţia Generală Regională a Finanţelor Publice Cluj and Others.#Request for a preliminary ruling from the Curtea de Apel Cluj.#Reference for a preliminary ruling – Excise duties – Directive 2008/118/EC – Article 8(1)(a)(i) and (2) – Person liable to pay excise duty – Quantity of ethyl alcohol missing from a company’s business assets – Managing director of a company guilty of embezzlement and of a failure to make entries in the accounts – Determination of the person liable to pay excise duty – More than one person liable – Effect of a judgment of a criminal court delivered in respect of civil matters, finding the managing director solely liable.#Case C-570/24.

decidedEuropean Union· Court of Justice of the European Union· EN

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20 November 2025

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20 November 2025 · Decided

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20 November 2025

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Official record CELEX 62024CJ0570 from European Union at Court of Justice of the European Union. Dated 20 November 2025. Status: decided.

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  1. 20 November 2025

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Sodba Sodišča (sedmi senat) z dne 20. novembra 2025.#Transilvania Master Insolv IPURL, v vlogi stečajnega upravitelja družbe Ecoserv SRL, proti Direcţia Generală Regională a Finanţelor Publice Cluj in drugim.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Curtea de Apel Cluj.#Predhodno odločanje – Trošarine – Direktiva 2008/118/ES – Člen 8(1)(a)(i) in (2) – Zavezanec za plačilo trošarine – Manjkajoča količina etilnega alkohola v zalogah družbe – Pooblaščeni poslovodja družbe, ki nosi odgovornost za poneverbo in nevknjižbo v računovodske knjige – Določitev zavezanca za plačilo trošarine – Več zavezancev – Učinek civilnopravnega dela sodbe kazenskega sodišča, v kateri je bila ugotovljena le odgovornost pooblaščenega poslovodje.#Zadeva C-570/24.

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  • Sodba Sodišča (sedmi senat) z dne 20. novembra 2025.#Transilvania Master Insolv IPURL, v vlogi stečajnega upravitelja družbe Ecoserv SRL, proti Direcţia Generală Regională a Finanţelor Publice Cluj in drugim.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Curtea de Apel Cluj.#Predhodno odločanje – Trošarine – Direktiva 2008/118/ES – Člen 8(1)(a)(i) in (2) – Zavezanec za plačilo trošarine – Manjkajoča količina etilnega alkohola v zalogah družbe – Pooblaščeni poslovodja družbe, ki nosi odgovornost za poneverbo in nevknjižbo v računovodske knjige – Določitev zavezanca za plačilo trošarine – Več zavezancev – Učinek civilnopravnega dela sodbe kazenskega sodišča, v kateri je bila ugotovljena le odgovornost pooblaščenega poslovodje.#Zadeva C-570/24.

    judgment · SL · 20 November 2025

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  • Unionin tuomioistuimen tuomio (seitsemäs jaosto) 20.11.2025.#Transilvania Master Insolv IPURL vastaan Direcţia Generală Regională a Finanţelor Publice Cluj ym.#Curtea de Apel Clujin esittämä ennakkoratkaisupyyntö.#Ennakkoratkaisupyyntö – Valmisteverot – Direktiivi 2008/118/EY – 8 artiklan 1 kohdan a alakohdan i alakohta ja 2 kohta – Valmisteverovelvollinen – Yhtiön varastoista puuttuvan etyylialkoholin määrä – Yhtiön toimitusjohtaja, joka on syyllistynyt kavallukseen ja kirjanpitoon kirjaamisen laiminlyöntiin – Valmisteverovelvollisen määrittäminen – Useita veronmaksuvelvollisia – Rikostuomioistuimen siviilioikeudellisessa asiassa antaman sellaisen tuomion vaikutus, jossa vahvistetaan ainoastaan toimitusjohtajan vastuu.#Asia C-570/24.

    judgment · FI · 20 November 2025

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  • Решение на Съда (седми състав) от 20 ноември 2025 г.#Transilvania Master Insolv IPURL, en tant d’administrateur judiciaire d’ Ecoserv SRL срещу Direcţia Generală Regională a Finanţelor Publice Cluj и др.#Преюдициално запитване, отправено от Curtea de Apel Cluj.#Преюдициално запитване — Акцизи — Директива 2008/118/EC — Член 8, параграф 1, буква а), подточка i) и параграф 2 — Лице, отговорно за плащането на акциза — Количество липсващ етилов алкохол в складовите наличности на дружество — Изпълнителен директор на дружество, виновен в извършването на измама и неосчетоводяване — Определяне на лицето, отговорно за плащането на акциза — Няколко данъчно задължени лица — Последици на присъда на наказателен съд, постановена по гражданскоправните аспекти, с която се признава за отговорен само изпълнителният директор.#Дело C-570/24.

    judgment · BG · 20 November 2025

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  • Arrest van het Hof (Zevende kamer) van 20 november 2025.#Transilvania Master Insolv IPURL tegen Direcţia Generală Regională a Finanţelor Publice Cluj e.a.#Verzoek van de Curte de Apel Cluj om een prejudiciële beslissing.#Prejudiciële verwijzing – Accijns – Richtlijn 2008/118/EG – Artikel 8, lid 1, onder a), i), en lid 2 – Persoon die gehouden is tot voldoening van de accijns – Hoeveelheid ethylalcohol die in de voorraden van een onderneming ontbreekt – Gedelegeerd bestuurder van een vennootschap die zich schuldig heeft gemaakt aan verduistering en het niet registreren van boekhoudkundige gegevens – Vaststelling van de tot voldoening van de accijns gehouden persoon – Meerdere belastingplichtigen – Gevolgen van een uitspraak van een strafrechter in burgerlijke zaken, waarbij wordt erkend dat de gedelegeerd bestuurder als enige aansprakelijk is.#Zaak C-570/24.

    judgment · NL · 20 November 2025

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  • Sentenza tal-Qorti tal-Ġustizzja (Is-Seba’ Awla) tal-20 ta’ Novembru 2025.#Transilvania Master Insolv IPURL, en tant d’administrateur judiciaire d’ Ecoserv SRL vs Direcţia Generală Regională a Finanţelor Publice Cluj et.#Talba għal deċiżjoni preliminari, imressqa minn Curtea de Apel Cluj.#Rinviju għal deċiżjoni preliminari – Dazji tas-sisa – Direttiva 2008/118/KE – Artikolu 8(1)(a)(i) u (2) – Persuna responsabbli għall-ħlas tad-dazji tas-sisa – Kwantità ta’ alkoħol etiliku nieqes fl-istokkijiet ta’ kumpannija – Amministratur delegat ta’ kumpannija ħatja ta’ miżapproprjazzjoni u ta’ nuqqas ta’ reġistrazzjoni fil-kontabbiltà – Determinazzjoni tal-persuna responsabbli għall-ħlas tad-dazji tas-sisa – Numru ta’ persuni responsabbli għall-ħlas – Effett ta’ sentenza ta’ qorti kriminali mogħtija fi kwistjonijiet ċivili, li tirrikonoxxi r-responsabbiltà tal-amministratur delegat biss.#Kawża C-570/24.

    judgment · MT · 20 November 2025

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  • Tiesas spriedums (septītā palāta), 2025. gada 20. novembris.#Transilvania Master Insolv IPURL pret Direcţia Generală Regională a Finanţelor Publice Cluj u.c.#Curtea de Apel Cluj lūgums sniegt prejudiciālu nolēmumu.#Lūgums sniegt prejudiciālu nolēmumu – Akcīzes nodoklis – Direktīva 2008/118/EK – 8. panta 1. punkta a) apakšpunkta i) punkts un 2. punkts – Par akcīzes nodokļa samaksu atbildīgā persona – Trūkstošā etilspirta daudzums komercsabiedrības krājumos – Par piesavināšanos un grāmatvedības uzskaites neveikšanu atbildīgas komercsabiedrības izpilddirektors – Par akcīzes nodokļa samaksu atbildīgās personas noteikšana – Vairāki nodokļu maksātāji – Tāda krimināltiesas pasludināta civiltiesiska sprieduma sekas, ar kuru atzīta tikai izpilddirektora atbildība.#Lieta C-570/24.

    judgment · LV · 20 November 2025

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  • 2025 m. lapkričio 20 d. Teisingumo Teismo (septintoji kolegija) sprendimas.#Transilvania Master Insolv IPURL, en tant d’administrateur judiciaire d’ Ecoserv SRL prieš Direcţia Generală Regională a Finanţelor Publice Cluj ir kt.#Curtea de Apel Cluj prašymas priimti prejudicinį sprendimą.#Prašymas priimti prejudicinį sprendimą – Akcizai – Direktyva 2008/118/EB – 8 straipsnio 1 dalies a punkto i papunktis ir 2 dalis – Asmuo, kuriam tenka prievolė mokėti akcizus – Trūkstamas etilo alkoholio kiekis bendrovės atsargose – Bendrovės generalinis direktorius, kaltas dėl pasisavinimo ir buhalterinės apskaitos nevedimo – Asmens, kuriam tenka prievolė mokėti akcizus, nustatymas – Keli asmenys, kuriems tenka prievolė sumokėti mokestį – Baudžiamojo teismo nuosprendžio civilinėje byloje, kuriuo pripažinta tik generalinio direktoriaus atsakomybė, poveikis.#Byla C-570/24.

    judgment · LT · 20 November 2025

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  • A Bíróság ítélete (hetedik tanács), 2025. november 20.#Transilvania Master Insolv IPURL, en tant d’administrateur judiciaire d’ Ecoserv SRL kontra Direcţia Generală Regională a Finanţelor Publice Cluj és társai.#A Curtea de Apel Cluj (Románia) által benyújtott Előzetes döntéshozatal iránti kérelem.#Előzetes döntéshozatal – Jövedéki adók – 2008/118/EK irányelv – A 8. cikk (1) bekezdése a) és i) pontja és (2) bekezdése – A jövedéki adó megfizetésére kötelezett személy – A vállalat készleteiből hiányzó etil‑alkohol mennyisége – Valamely társaság sikkasztásért és számviteli nyilvántartásba vétel elmulasztásáért felelős ügyvezető igazgatója – A jövedéki adó megfizetésére kötelezett személy meghatározása – Több adófizetésre kötelezett személy – Büntetőbíróság által polgári ügyben hozott, kizárólag az ügyvezető felelősségét elismerő ítélet hatása.#C-570/24. sz. ügy.

    judgment · HU · 20 November 2025

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  • Breithiúnas na Cúirte (An Seachtú Dlísheomra) 2025 Samhain 20.#Transilvania Master Insolv IPURL, en tant d’administrateur judiciaire d’ Ecoserv SRL v Direcţia Generală Regională a Finanţelor Publice Cluj e.a.#Tarchur chun réamhrialú – Dleachtanna máil – Treoir 2008/118/CE – Airteagal 8(1)(a)(i) agus (2) – Duine atá faoi dhliteanas dleacht mháil a íoc – Cainníocht an alcóil eitile atá ar iarraidh ó stoic chuideachta – Stiúrthóir bainistíochta cuideachta atá ciontach i míleithreasú agus i mainneachtain iontrálacha a dhéanamh sna cuntais – Cinneadh an duine atá faoi dhliteanas dleacht mháil a íoc – Iolracht na ndaoine atá faoi dhliteanas – Tionchar breithiúnais ó chúirt choiriúil a tugadh in ábhair shibhialta, lena n‑aithnítear dliteanas an stiúrthóra bainistíochta amháin.#Cás C-570/24.

    judgment · GA · 20 November 2025

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  • Euroopa Kohtu otsus (seitsmes koda), 20.11.2025.#Transilvania Master Insolv IPURL versus Direcţia Generală Regională a Finanţelor Publice Cluj jt.#Eelotsusetaotlus, mille on esitanud Curtea de Apel Cluj.#Eelotsusetaotlus – Aktsiis – Direktiiv 2008/118/EÜ – Artikli 8 lõike 1 punkti a alapunkt i ja lõige 2 – Aktsiisi maksmise eest vastutav isik – Äriühingu laost puuduva etüülalkoholi kogus – Äriühingu tegevjuht, kes on süüdi omastamises ja puudulikus raamatupidamisarvestuses – Aktsiisi maksmise eest vastutava isiku kindlakstegemine – Maksumaksjate paljusus – Tsiviilasjas tehtud kriminaalkohtu sellise otsuse mõju, millega tuvastatakse üksnes tegevjuhi vastutus.#Kohtuasi C-570/24.

    judgment · ET · 20 November 2025

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  • Sentencia del Tribunal de Justicia (Sala Séptima) de 20 de noviembre de 2025.#Transilvania Master Insolv IPURL contra Direcţia Generală Regională a Finanţelor Publice Cluj y otros.#Petición de decisión prejudicial planteada por la Curtea de Apel Cluj.#Procedimiento prejudicial — Impuestos especiales — Directiva 2008/118/CE — Artículo 8, apartados 1, letra a), inciso i), y 2 — Deudor del impuesto especial — Cantidad de alcohol etílico que faltaba en el haber de una sociedad — Administrador mandatario, de una sociedad, que incurrió en apropiación indebida y omisión de asientos contables — Determinación del deudor del impuesto especial — Pluralidad de deudores — Efectos de una sentencia de un órgano jurisdiccional penal dictada en materia civil que reconoce únicamente la responsabilidad del administrador mandatario.#Asunto C-570/24.

    judgment · ES · 20 November 2025

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  • Απόφαση του Δικαστηρίου (έβδομο τμήμα) της 20ής Νοεμβρίου 2025.#Transilvania Master Insolv IPURL κατά Direcţia Generală Regională a Finanţelor Publice Cluj κ.λπ.#Αίτηση του Curtea de Apel Cluj για την έκδοση προδικαστικής αποφάσεως.#Προδικαστική παραπομπή – Ειδικοί φόροι κατανάλωσης – Οδηγία 2008/118/ΕΚ – Άρθρο 8, παράγραφος 1, στοιχείο αʹ, σημείο i), και παράγραφος 2 – Υπόχρεος για την καταβολή του ειδικού φόρου κατανάλωσης – Ελλείπουσα ποσότητα αιθυλικής αλκοόλης στα αποθέματα εταιρίας – Διευθύνων σύμβουλος εταιρίας ένοχος για υπεξαίρεση και παράλειψη καταχώρισης στοιχείων στα λογιστικά βιβλία – Καθορισμός του υπόχρεου για την καταβολή του ειδικού φόρου κατανάλωσης – Περισσότεροι υπόχρεοι – Συνέπειες αποφάσεως ποινικού δικαστηρίου, το οποίο, κρίνοντας επί της πολιτικής αγωγής, αναγνώρισε αποκλειστική ευθύνη του διευθύνοντος συμβούλου.#Υπόθεση C-570/24.

    judgment · EL · 20 November 2025

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  • Rozsudek Soudního dvora (sedmého senátu) ze dne 20. listopadu 2025.#Transilvania Master Insolv IPURL v. Direcţia Generală Regională a Finanţelor Publice Cluj a další.#Žádost o rozhodnutí o předběžné otázce, kterou podal Curtea de Apel Cluj.#Řízení o předběžné otázce – Spotřební daně – Směrnice 2008/118/ES – Článek 8 odst. 1 písm. a) bod i) a odst. 2 – Osoba povinná k zaplacení spotřební daně – Chybějící množství lihu v zásobách společnosti – Ředitel pověřený obchodním vedením společnosti, který je vinen ze zpronevěry a neprovedení účetního záznamu – Určení osoby povinné k zaplacení spotřební daně – Více osob povinných zaplatit daň – Účinek rozsudku trestního soudu vydaného v občanskoprávní věci, kterým byla uznána pouze odpovědnost ředitele pověřeného obchodním vedením společnosti.#Věc C-570/24.

    judgment · CS · 20 November 2025

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  • Hotărârea Curții (Camera a șaptea) din 20 noiembrie 2025.#Transilvania Master Insolv IPURL, în calitate de administrator judiciar al Ecoserv SRL, împotriva Direcţiei Generale Regionale a Finanţelor Publice Cluj ș.a.#Cererea de decizie preliminară formulată de Curtea de Apel Cluj.#Trimitere preliminară – Accize – Directiva 2008/118/CE – Articolul 8 alineatul (1) litera (a) punctul (i) și alineatul (2) – Persoană plătitoare de accize – Cantitate de alcool etilic lipsă din gestiunea unei societăți – Administrator împuternicit al unei societăți, vinovat de delapidare și de neînregistrarea în contabilitate – Stabilirea persoanei plătitoare de accize – Pluralitate de plătitori de accize – Incidența unei hotărâri pronunțate de o instanță penală pe latura civilă, prin care se recunoaște răspunderea exclusivă a administratorului împuternicit.#Cauza C-570/24.

    judgment · RO · 20 November 2025

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  • Arrêt de la Cour (septième chambre) du 20 novembre 2025.#Transilvania Master Insolv IPURL contre Direcţia Generală Regională a Finanţelor Publice Cluj e.a.#Demande de décision préjudicielle, introduite par la Curtea de Apel Cluj.#Renvoi préjudiciel – Droits d’accise – Directive 2008/118/CE – Article 8, paragraphe 1, sous a), i), et paragraphe 2 – Personne redevable des droits d’accise – Quantité d’alcool éthylique manquante dans les stocks d’une société – Administrateur délégué d’une société coupable d’un détournement et d’un défaut d’enregistrement comptable – Détermination de la personne redevable des droits d’accise – Pluralité de redevables – Incidence d’un arrêt d’une juridiction pénale rendu en matière civile, reconnaissant la responsabilité du seul administrateur délégué.#Affaire C-570/24.

    judgment · FR · 20 November 2025

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  • Acórdão do Tribunal de Justiça (Sétima Secção) de 20 de novembro de 2025.#Transilvania Master Insolv IPURL contra Direcţia Generală Regională a Finanţelor Publice Cluj e o.#Pedido de decisão prejudicial apresentado pela Curtea de Apel Cluj.#Reenvio prejudicial — Impostos especiais sobre o consumo — Diretiva 2008/118/CE — Artigo 8.o, n.o 1, alínea a), subalínea i), e n.o 2 — Devedor do imposto especial de consumo — Quantidade de álcool etílico em falta nas existências de uma sociedade — Administrador delegado de uma sociedade culpada de apropriação ilegítima e de falta de registo contabilístico — Determinação do devedor do imposto especial de consumo — Pluralidade de devedores — Incidência de uma decisão de um órgão jurisdicional penal em matéria civil, que reconhece a responsabilidade exclusiva do administrador delegado.#Processo C-570/24.

    judgment · PT · 20 November 2025

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  • Sentenza della Corte (Settima Sezione) del 20 novembre 2025.#Transilvania Master Insolv IPURL contro Direcţia Generală Regională a Finanţelor Publice Cluj e a.#Domanda di pronuncia pregiudiziale, proposta dalla Curtea de Apel Cluj.#Rinvio pregiudiziale – Accise – Direttiva 2008/118/CE – Articolo 8, paragrafo 1, lettera a), i), e paragrafo 2 – Debitore dell’accisa – Quantitativo di alcole etilico mancante negli stock di una società – Amministratore delegato di una società colpevole di appropriazione indebita e di mancata registrazione contabile – Determinazione del debitore dell’accisa – Pluralità di debitori dell’accisa – Incidenza di una sentenza di un giudice penale pronunciata in materia civile che riconosce la responsabilità esclusiva dell’amministratore delegato.#Causa C-570/24.

    judgment · IT · 20 November 2025

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  • Domstolens dom (sjunde avdelningen) av den 20 november 2025.#Transilvania Master Insolv IPURL mot Direcţia Generală Regională a Finanţelor Publice Cluj m.fl.#Begäran om förhandsavgörande från Curtea de Apel Cluj.#Begäran om förhandsavgörande – Punktskatter – Direktiv 2008/118/EG – Artikel 8.1 a i och 8.2 – Person som är skyldig att betala punktskatt – En kvantitet etylalkohol saknas i ett bolags lager – Ett bolags verkställande direktör har gjort sig skyldig till förskingring och underlåtenhet att bokföra – Fastställande av den person som är skyldig att betala punktskatten – Flera betalningsskyldiga – Betydelsen av en dom meddelad av en brottmålsdomstol avseende en civilrättslig fråga, i vilken endast den verkställande direktören ansågs vara ansvarig.#Mål C-570/24.

    judgment · SV · 20 November 2025

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  • Wyrok Trybunału (siódma izba) z dnia 20 listopada 2025 r.#Transilvania Master Insolv IPURL, w charakterze syndyka masy upadłości Ecoserv SRL, przeciwko Direcţia Generală Regională a Finanţelor Publice Cluj i in.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Curtea de Apel Cluj.#Odesłanie prejudycjalne – Podatek akcyzowy – Dyrektywa 2008/118/WE – Artykuł 8 ust. 1 lit. a) ppkt (i) i art. 8 ust. 2 – Osoba zobowiązana do zapłaty podatku akcyzowego – Brakująca ilość alkoholu etylowego w aktywach spółki – Dyrektor zarządzający spółki odpowiedzialnej za sprzeniewierzenie i brak zaksięgowania – Ustalenie osoby zobowiązanej do zapłaty podatku akcyzowego – Wielość osób zobowiązanych do zapłaty – Znaczenie wyroku sądu karnego wydanego w sprawie cywilnej uznającego wyłączną odpowiedzialność dyrektora zarządzającego.#Sprawa C-570/24.

    judgment · PL · 20 November 2025

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  • Domstolens dom (Syvende Afdeling) af 20. november 2025.#Transilvania Master Insolv IPURL mod Direcţia Generală Regională a Finanţelor Publice Cluj m.fl.#Anmodning om præjudiciel afgørelse indgivet af Curtea de Apel Cluj.#Præjudiciel forelæggelse – punktafgifter – direktiv 2008/118/EF – artikel 8, stk. 1, litra a), nr. i), og artikel 8, stk. 2 – person, der hæfter for betaling af punktafgift – en mængde ethanol, der mangler i et selskabs lagerbeholdning – et selskabs administrerende direktør, der er skyldig i underslæb og manglende regnskabsføring – fastlæggelse af den person, der hæfter for betaling af punktafgift – flere personer, der hæfter for betalingen – betydningen af en dom afsagt af en straffedomstol på det civilretlige område, hvorved alene den administrerende direktørs ansvar anerkendes.#Sag C-570/24.

    judgment · DA · 20 November 2025

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  • Presuda Suda (sedmo vijeće) od 20. studenoga 2025.#Transilvania Master Insolv IPURL protiv Direcţia Generală Regională a Finanţelor Publice Cluj i dr.#Zahtjev za prethodnu odluku koji je uputila Curtea de Apel Cluj.#Zahtjev za prethodnu odluku – Trošarine – Direktiva 2008/118/EZ – Članak 8. stavak 1. točka (a) podtočka (i.) i članak 8. stavak 2. – Obveznik plaćanja trošarine – Manjak količine etilnog alkohola u zalihama jednog društva – Izvršni direktor društva koji je kriv za pronevjeru i neknjiženje računa – Utvrđivanje obveznika plaćanja trošarine – Više obveznika – Učinak građanskopravnog dijela presude kaznenog suda kojom se utvrđuje odgovornost isključivo izvršnog direktora.#Predmet C-570/24.

    judgment · HR · 20 November 2025

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  • Urteil des Gerichtshofs (Siebte Kammer) vom 20. November 2025.#Transilvania Master Insolv IPURL gegen Direcţia Generală Regională a Finanţelor Publice Cluj u. a.#Vorabentscheidungsersuchen der Curtea de Apel Cluj.#Vorlage zur Vorabentscheidung – Verbrauchsteuern – Richtlinie 2008/118/EG – Art. 8 Abs. 1 Buchst. a Ziff. i und Abs. 2 – Verbrauchsteuerschuldner – In den Beständen eines Unternehmens fehlende Menge an Ethylalkohol – Einer Veruntreuung und Nichtverbuchung schuldiger mit der Geschäftsführung betrauter Verwalter einer Gesellschaft – Bestimmung des Verbrauchsteuerschuldners – Mehrheit von Schuldnern – Auswirkung eines in Zivilsachen ergangenen Urteils eines Strafgerichts, in dem nur die Verantwortlichkeit des mit der Geschäftsführung betrauten Verwalters anerkannt wird.#Rechtssache C-570/24.

    judgment · DE · 20 November 2025

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  • Rozsudok Súdneho dvora (siedma komora) z 20. novembra 2025.#Transilvania Master Insolv IPURL, konajúca ako správca konkurznej podstaty spoločnosti Ecoserv SRL, proti Direcţia Generală Regională a Finanţelor Publice Cluj a i.#Návrh na začatie prejudiciálneho konania, ktorý podal Curtea de Apel Cluj.#Návrh na začatie prejudiciálneho konania – Spotrebné dane – Smernica 2008/118/ES – Článok 8 ods. 1 písm. a) bod i) a článok 8 ods. 2 – Osoba povinná zaplatiť spotrebnú daň – Množstvo etylalkoholu, ktoré chýba v zásobách spoločnosti – Konateľ spoločnosti vinný zo sprenevery a z nevedenia účtovníctva – Určenie osoby povinnej zaplatiť spotrebnú daň – Viacero osôb povinných zaplatiť daň – Účinky rozsudku trestného súdu v občianskoprávnej veci, ktorým sa pripúšťa zodpovednosť len konateľa.#Vec C-570/24.

    judgment · SK · 20 November 2025

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  • Judgment of the Court (Seventh Chamber) of 20 November 2025.#Transilvania Master Insolv IPURL, en tant d’administrateur judiciaire d’ Ecoserv SRL v Direcţia Generală Regională a Finanţelor Publice Cluj and Others.#Request for a preliminary ruling from the Curtea de Apel Cluj.#Reference for a preliminary ruling – Excise duties – Directive 2008/118/EC – Article 8(1)(a)(i) and (2) – Person liable to pay excise duty – Quantity of ethyl alcohol missing from a company’s business assets – Managing director of a company guilty of embezzlement and of a failure to make entries in the accounts – Determination of the person liable to pay excise duty – More than one person liable – Effect of a judgment of a criminal court delivered in respect of civil matters, finding the managing director solely liable.#Case C-570/24.

    judgment · EN · 20 November 2025

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