12.4.2021

Official Journal of the European Union

C 128/23

(Case C-55/21)

(2021/C 128/29)

Language of the case: Bulgarian

Referring court

Parties to the main proceedings

Appellant in cassation: Direktor na Agentsia ‘Mitnitsi’

Respondent in cassation: ‘IMPERIAL TOBACCO BULGARIA’ EOOD

Questions referred

1.Are Article 11 of Council Directive 2008/118/EC (1) of 16 December 2008 and Article 17(1)(b) of Council Directive 2011/64/EU (2) of 21 June 2011 to be interpreted as imposing on Member States an obligation to adopt rules for the reimbursement of excise duty, including on manufactured tobacco that has been released for consumption and destroyed under customs supervision?

2.If the first question is answered in the affirmative, can the persons concerned rely on the direct effect of the provisions of the directives and the principles of EU law where a Member State has failed to comply with its obligation to adopt such rules?

3.If the first two questions are answered in the affirmative, does the direct effect of the abovementioned provisions confer entitlement, on the basis of the facts established in the present case, to reimbursement of the excise duty paid on the basis solely of the request and without any further formal requirements?

Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ 2009 L 9, p. 12).

Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (OJ 2011 L 176, p. 24).