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CELEX 62025CJ0322

Judgment of the Court (Sixth Chamber) of 13 May 2026.#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.#Case C-322/25.

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

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13 May 2026

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13 May 2026 · Decided

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decided

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Taxation

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13 May 2026

Taxation

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Official record CELEX 62025CJ0322 from European Union at Court of Justice of the European Union. Dated 13 May 2026. Status: decided.

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  1. 13 May 2026

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24 official files

Решение на Съда (шести състав) от 13 май 2026 г.#SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. срещу Autoridade Tributária e Aduaneira.#Преюдициално запитване — Общ режим на продуктите, подлежащи на облагане с акциз — Директива 92/12/EИО — Данъчни обозначения — Член 21 — Национална правна уредба, която ограничава автоматичната обосновка на унищожаването на 2 % от данъчните обозначения, използвани годишно в процеса на производство, само до унищожаването, настъпило на национална територия — Пропорционалност.#Дело C-322/25.

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  • Решение на Съда (шести състав) от 13 май 2026 г.#SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. срещу Autoridade Tributária e Aduaneira.#Преюдициално запитване — Общ режим на продуктите, подлежащи на облагане с акциз — Директива 92/12/EИО — Данъчни обозначения — Член 21 — Национална правна уредба, която ограничава автоматичната обосновка на унищожаването на 2 % от данъчните обозначения, използвани годишно в процеса на производство, само до унищожаването, настъпило на национална територия — Пропорционалност.#Дело C-322/25.

    judgment · BG · 13 May 2026

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  • Domstolens dom (Sjette Afdeling) af 13. maj 2026.#SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. mod Autoridade Tributária e Aduaneira.#Anmodning om præjudiciel afgørelse indgivet af Supremo Tribunal Administrativo.#Præjudiciel forelæggelse – den generelle ordning for punktafgiftspligtige varer – direktiv 92/12/EØF – afgiftsmærker – artikel 21 – national lovgivning, der begrænser den automatiske begrundelse for destruktionen af 2% af de afgiftsmærker, der bruges årligt under fremstillingsprocessen, i forhold til den destruktion, der finder sted på det nationale område – proportionalitet.#Sag C-322/25.

    judgment · DA · 13 May 2026

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  • Unionin tuomioistuimen tuomio (kuudes jaosto) 13.5.2026.#SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. vastaan Autoridade Tributária e Aduaneira.#Ennakkoratkaisupyyntö – Valmisteveron alaisia tuotteita koskeva yleinen järjestelmä – Direktiivi 92/12/EY – Veromerkit – 21 artikla – Kansallinen säännöstö, jossa rajoitetaan perusteluvelvollisuutta koskeva automaattinen vapautus, jota sovelletaan silloin, kun hävitettyjen veromerkkien määrä on enintään 2 prosenttia vuosittain käytetyistä veromerkeistä, koskemaan ainoastaan kansallista aluetta – Oikeasuhteisuus.#Asia C-322/25.

    judgment · FI · 13 May 2026

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  • Sodba Sodišča (šesti senat) z dne 13. maja 2026.#SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. proti Autoridade Tributária e Aduaneira.#Predhodno odločanje – Splošni režim za trošarinske proizvode – Direktiva 92/12/EGS – Davčne oznake – Člen 21 – Nacionalna ureditev, ki omejuje avtomatično utemeljitev uničenja 2 % davčnih oznak, ki se letno uporabijo v proizvodnem procesu, na uničenje, ki se izvede na nacionalnem ozemlju – Sorazmernost.#Zadeva C-322/25.

    judgment · SL · 13 May 2026

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  • Sentenza della Corte (Sesta Sezione) del 13 maggio 2026.#SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. contro Autoridade Tributária e Aduaneira.#Rinvio pregiudiziale – Regime generale dei prodotti soggetti ad accisa – Direttiva 92/12/CEE – Contrassegni fiscali – Articolo 21 – Normativa nazionale che limita la giustificazione automatica della distruzione del 2% dei contrassegni fiscali utilizzati annualmente nel corso del processo di fabbricazione a quella avvenuta nel territorio nazionale – Proporzionalità.#Causa C-322/25.

    judgment · IT · 13 May 2026

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  • Rozsudek Soudního dvora (šestého senátu) ze dne 13. května 2026.#SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. v. Autoridade Tributária e Aduaneira.#Řízení o předběžné otázce – Obecná úprava výrobků podléhajících spotřební dani – Směrnice 92/12/EHS – Daňová značení – Článek 21 – Vnitrostátní právní úprava, která omezuje automatické odůvodnění zničení 2 % daňových značení používaných ročně během výrobního procesu na zničení, ke kterému dochází v tuzemsku – Přiměřenost.#Věc C-322/25.

    judgment · CS · 13 May 2026

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  • Απόφαση του Δικαστηρίου (έκτο τμήμα) της 13ης Μαΐου 2026.#SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. κατά Autoridade Tributária e Aduaneira.#Προδικαστική παραπομπή – Γενικό καθεστώς των προϊόντων που υπόκεινται σε ειδικούς φόρους κατανάλωσης – Οδηγία 92/12/ΕΟΚ – Φορολογικά επισήματα – Άρθρο 21 – Εθνική ρύθμιση η οποία περιορίζει την αυτόματη δικαιολόγηση της καταστροφής του 2 % των φορολογικών επισημάτων που χρησιμοποιούνται ετησίως κατά τη διαδικασία παραγωγής μόνο σε περίπτωση καταστροφής επελθούσας στην ημεδαπή – Αναλογικότητα.#Υπόθεση C-322/25.

    judgment · EL · 13 May 2026

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  • Sentencia del Tribunal de Justicia (Sala Sexta) de 13 de mayo de 2026.#SWEDISH MATCH — FÓSFOROS DE PORTUGAL, S.A., contra Autoridade Tributária e Aduaneira.#Petición de decisión prejudicial planteada por el Supremo Tribunal Administrativo.#Procedimiento prejudicial — Régimen general de los productos sujetos a impuestos especiales — Directiva 92/12/CEE — Marcas fiscales — Artículo 21 — Normativa nacional que limita la justificación automática de la destrucción del 2 % de las precintas fiscales utilizadas anualmente durante el proceso de producción a la acaecida en el territorio nacional — Proporcionalidad.#Asunto C-322/25.

    judgment · ES · 13 May 2026

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  • Breithiúnas na Cúirte (An Séú Dlísheomra) 2026 Bealtaine 13.#SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. v Autoridade Tributária e Aduaneira.#Tarchur chun réamhrialú – Córas ginearálta i gcomhair earraí máil – Treoir 92/12/CEE – Marcálacha cánach – Airteagal 21 – Reachtaíocht náisiúnta lena gcuirtear teorainn ar an údar uathoibríoch atá le scriosadh 2 % de na marcálacha cánach a úsáidtear go bliantúil le linn an phróisis monaraíochta don mhéid arna dhéanamh ar na gcríoch náisiúnta – Comhréireacht.#Cás C-322/25.

    judgment · GA · 13 May 2026

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  • Urteil des Gerichtshofs (Sechste Kammer) vom 13. Mai 2026.#SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. gegen Autoridade Tributária e Aduaneira.#Vorabentscheidungsersuchen des Supremo Tribunal Administrativo.#Vorlage zur Vorabentscheidung – Allgemeines System für verbrauchsteuerpflichtige Waren – Richtlinie 92/12/EWG – Steuerzeichen – Art. 21 – Nationale Regelung, die die automatische Rechtfertigung der Vernichtung von 2 % der jährlich im Herstellungsprozess verbrauchten Steuerzeichen auf die im nationalen Staatsgebiet erfolgende Vernichtung beschränkt – Verhältnismäßigkeit.#Rechtssache C-322/25.

    judgment · DE · 13 May 2026

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  • Euroopa Kohtu otsus (kuues koda), 13.5.2026.#SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. versus Autoridade Tributária e Aduaneira.#Eelotsusetaotlus – Aktsiisiga maksustatava kauba üldine korraldus – Direktiiv 92/12/EMÜ – Maksumärgid – Artikkel 21 – Riigisisesed õigusnormid, mille kohaselt on automaatne põhjendatus (kuni 2% ulatuses aasta jooksul tootmisprotsessi käigus kasutatud maksumärkidest) piiratud hävitamisega, mis leiab aset riigi territooriumil – Proportsionaalsus.#Kohtuasi C-322/25.

    judgment · ET · 13 May 2026

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  • Presuda Suda (šesto vijeće) od 13. svibnja 2026.#SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. protiv Autoridade Tributária e Aduaneira.#Zahtjev za prethodnu odluku – Opći aranžmani za trošarinsku robu – Direktiva 92/12/EEZ – Porezne oznake – Članak 21. – Nacionalni propis kojim se automatsko opravdanje uništenja 2 % poreznih markica koje se godišnje iskoriste tijekom postupka proizvodnje ograničava na uništenje provedeno na državnom području – Proporcionalnost.#Predmet C-322/25.

    judgment · HR · 13 May 2026

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  • A Bíróság ítélete (hatodik tanács), 2026. május 13.#SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. kontra Autoridade Tributária e Aduaneira.#Előzetes döntéshozatal – A jövedékiadó‑köteles termékekre vonatkozó általános rendelkezések – 92/12/EGK irányelv – Adójegyek – 21. cikk – Nemzeti szabályozás, amely a gyártási folyamat során évente felhasznált adójegyek 2%‑a megsemmisítésének automatikus igazolását a belföldön történt megsemmisítésre korlátozza – Arányosság.#C-322/25. sz. ügy.

    judgment · HU · 13 May 2026

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  • 2026 m. gegužės 13 d. Teisingumo Teismo (šeštoji kolegija) sprendimas.#SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. prieš Autoridade Tributária e Aduaneira.#Supremo Tribunal Administrativo prašymas priimti prejudicinį sprendimą.#Prašymas priimti prejudicinį sprendimą – Bendra tvarka, taikoma akcizais apmokestinamiems produktams – Direktyva 92/12/EEB – Fiskaliniai ženklai – 21 straipsnis – Nacionalinės teisės aktai, pagal kuriuos automatinis pateisinimas dėl per metus gamybos procese panaudotų 2 % fiskalinių ženklų sunaikinimo taikomas tik nacionalinėje teritorijoje įvykdytam sunaikinimui – Proporcingumas.#Byla C-322/25.

    judgment · LT · 13 May 2026

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  • Tiesas spriedums (sestā palāta), 2026. gada 13. maijs.#SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. pret Autoridade Tributária e Aduaneira.#Lūgums sniegt prejudiciālu nolēmumu – Vispārējā akcīzes preču sistēma – Direktīva 92/12/EEK – Nodokļu markas – 21. pants – Valsts tiesību akti, kas nosaka, ka automātiski var pamatot ik gadu ražošanas procesā izmantoto nodokļu marku iznīcināšanu 2 % apmērā tikai valsts teritorijā – Samērīgums.#Lieta C-322/25.

    judgment · LV · 13 May 2026

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  • Sentenza tal-Qorti tal-Ġustizzja (Is-Sitt Awla) tat-13 ta’ Mejju 2026.#SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. vs Autoridade Tributária e Aduaneira.#Talba għal deċiżjoni preliminari, imressqa mis-Supremo Tribunal Administrativo.#Rinviju għal deċiżjoni preliminari – Arranġamenti ġenerali għall-prodotti suġġetti għad-dazju tas-sisa – Direttiva 92/12/KEE – Bolol tat-taxxa – Artikolu 21 – Leġiżlazzjoni nazzjonali li tillimita l-ġustifikazzjoni awtomatika tal-qerda ta’ 2 % tal-bolol tat-taxxa użati kull sena matul il-proċess ta’ produzzjoni għall-qerda li seħħet fit-territorju nazzjonali – Proporzjonalità.#Kawża C-322/25.

    judgment · MT · 13 May 2026

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  • Arrest van het Hof (Zesde kamer) van 13 mei 2026.#SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. tegen Autoridade Tributária e Aduaneira.#Verzoek van de Supremo Tribunal Administrativo om een prejudiciële beslissing.#Prejudiciële verwijzing – Algemene regeling voor accijnsproducten – Richtlijn 92/12/EEG – Fiscale merktekens – Artikel 21 – Nationale regeling waarbij de automatische rechtvaardiging van de vernietiging van 2 % van de fiscale merktekens die jaarlijks tijdens het productieproces worden verbruikt alleen geldt voor de op het nationale grondgebied vernietigde merktekens – Evenredigheid.#Zaak C-322/25.

    judgment · NL · 13 May 2026

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  • Wyrok Trybunału (szósta izba) z dnia 13 maja 2026 r.#SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. przeciwko Autoridade Tributária e Aduaneira.#Odesłanie prejudycjalne – Ogólne zasady dotyczące wyrobów objętych podatkiem akcyzowym – Dyrektywa 92/12/EWG – Znaki akcyzy – Artykuł 21 – Przepisy krajowe ograniczające możliwość automatycznego uzasadnienia zniszczenia znaków akcyzy w granicach 2 % ilości znaków akcyzy zużywanych rocznie w procesie produkcji do znaków zniszczonych na terytorium krajowym – Proporcjonalność.#Sprawa C-322/25.

    judgment · PL · 13 May 2026

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  • Hotărârea Curții (Camera a șasea) din 13 mai 2026.#SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. împotriva Autoridade Tributária e Aduaneira.#Cererea de decizie preliminară formulată de Supremo Tribunal Administrativo.#Trimitere preliminară – Regimul general al produselor supuse accizelor – Directiva 92/12/CEE – Mărci fiscale – Articolul 21 – Reglementare națională care limitează justificarea automată a distrugerii a 2 % din mărcile fiscale utilizate anual pe parcursul producției la cea survenită pe teritoriul național – Proporționalitate.#Cauza C-322/25.

    judgment · RO · 13 May 2026

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  • Rozsudok Súdneho dvora (šiesta komora) z 13. mája 2026.#SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. proti Autoridade Tributária e Aduaneira.#Návrh na začatie prejudiciálneho konania – Všeobecný systém výrobkov podliehajúcich spotrebnej dani – Smernica 92/12/EHS – Kontrolné známky – Článok 21 – Vnútroštátna právna úprava, ktorá obmedzuje automatické odôvodnenie zničenia 2 % kontrolných známok používaných ročne počas výrobného procesu len na prípady zničenia uskutočneného na území štátu – Proporcionalita.#Vec C-322/25.

    judgment · SK · 13 May 2026

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  • Domstolens dom (sjätte avdelningen) av den 13 maj 2026.#SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. mot Autoridade Tributária e Aduaneira.#Begäran om förhandsavgörande – Allmänna regler för punktskattepliktiga varor – Direktiv 92/12/EG – Skattemärken – Artikel 21 – Nationella bestämmelser enligt vilka destruktion av skattemärken upp till 2 procent av det antal skattemärken som årligen används vid tillverkning inom landet ska anses vara automatiskt styrkt – Proportionalitet.#Mål C-322/25.

    judgment · SV · 13 May 2026

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  • Acórdão do Tribunal de Justiça (Sexta Secção) de 13 de maio de 2026.#SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. contra Autoridade Tributária e Aduaneira.#Pedido de decisão prejudicial apresentada por Supremo Tribunal Administrativo.#Reenvio prejudicial — Regime geral dos produtos sujeitos a impostos especiais de consumo — Diretiva 92/12/CEE — Marcas fiscais — Artigo 21.° — Regulamentação nacional que limita a justificação automática da inutilização de 2 % das estampilhas fiscais utilizadas anualmente no decorrer do processo produtivo à que ocorreu no território nacional — Proporcionalidade.#Processo C-322/25.

    judgment · PT · 13 May 2026

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  • Arrêt de la Cour (sixième chambre) du 13 mai 2026.#SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. contre Autoridade Tributária e Aduaneira.#Demande de décision préjudicielle, introduite par le Supremo Tribunal Administrativo.#Renvoi préjudiciel – Régime général des produits soumis à accise – Directive 92/12/CEE – Marques fiscales – Article 21 – Réglementation nationale limitant la justification automatique de la destruction de 2 % des marques fiscales utilisées annuellement au cours du processus de production à celle survenue sur le territoire national – Proportionnalité.#Affaire C-322/25.

    judgment · FR · 13 May 2026

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  • Judgment of the Court (Sixth Chamber) of 13 May 2026.#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.#Case C-322/25.

    judgment · EN · 13 May 2026

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