- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-486/19: Request for a preliminary ruling from the Korkein oikeus (Finland) lodged on 25 June 2019 — Syyttäjä and Tulli
ECLI:EU:UNKNOWN:62019CN0486
62019CN0486
With us you find everything. Try it now!
I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
EN
Official Journal of the European Union
C 295/8
(Case C-486/19)
(2019/C 295/12)
Language of the case: Finnish
Referring court
Parties to the main proceedings
Appellants: A, B
Respondents: Syyttäjä and Tulli
Questions referred
1.Is EU law to be interpreted as precluding a natural person acting on behalf of a company subject to tax who has failed to fulfil the obligations linked to the excise duty levied on ice-cream products from being sentenced to a criminal penalty for those failures if a tax exemption for activities of other undertakings relating to similar products were to be regarded as aid within the meaning of Article 107(1) TFEU?
2.If the first question is answered in the affirmative, did a national tax system for excise duties on ice-cream products such as that in force in the period during which the offence was committed meet the criterion of selectivity as a characteristic of the concept of State aid within the meaning of Article 107(1) TFEU?