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Case C-322/25, Swedish Match: Request for a preliminary ruling from the Supremo Tribunal Administrativo – Portugal lodged on 9 May 2025 – SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. v Autoridade Tributária e Aduaneira
ECLI:EU:UNKNOWN:62025CN0322
62025CN0322
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Official Journal of the European Union
EN
C series
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C/2025/4568
(Case C-322/25, Swedish Match)
(C/2025/4568)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Appellant: SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A.
Respondent: Autoridade Tributária e Aduaneira
Question referred
Do the free movement of goods, laid down in Article 28 TFEU et seq., and the freedom to provide services, laid down in Article 56 TFEU et seq., preclude rules such as those provided for in paragraphs 22, 23 and 24 of Ministerial Order No 1295/2007 (1) of 1 October 2007, in accordance with which the automatic justification of a fixed quantity of 2 % of the stamps destroyed during the manufacturing process applies only if the tobacco products are manufactured on Portuguese national territory and does not apply if manufacturing takes place in any other Member State of the European Union?
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(1) Portaria n.o 1295/2007 (Ministerial Order No 1295/2007), establishing the new model and the technical specifications for the revenue stamp for manufactured tobacco to be released for consumption in the national territory (Diário da República n.o 189/2007, Série I de 2007-10-01).
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ELI: http://data.europa.eu/eli/C/2025/4568/oj
ISSN 1977-091X (electronic edition)
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