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.

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Official record CELEX 62025CJ0322_SUM from European Union at Court of Justice of the European Union. Dated 13 May 2026. Status: decided.

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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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