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European Union
Transportes Jordi Besora SL v Generalitat de Catalunya (C-82/12)
Judgment
Consideration of the questions referred
22

Transportes Jordi Besora SL v Generalitat de Catalunya (C-82/12)

Judgment of 27 Feb 2014law://eu/cjeu/2012/c-82-12/para_22@2026-11-10

22Those two conditions, which are intended to prevent additional indirect taxes from improperly obstructing trade (Case C-434/97 Commission v France [2000] ECR I-1129, paragraph 26, and EKW and Wein & Co, paragraph 46), are cumulative, as is apparent from the very wording of that provision.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Third Chamber
Case: C-82/12 · ECLI:EU:C:2014:108
Decided: 27 Feb 2014
Procedure: Preliminary reference · referred by the Tribunal Superior de Justicia de Cataluña (Spain)
Applicant: Transportes Jordi Besora SL
Defendant: Generalitat de Catalunya
Rapporteur: A. Ó Caoimh
Advocate General: N. Wahl
Bench: 5 judges
M. Ilešič, C.G. Fernlund, A. Ó Caoimh, C. Toader, E. Jarašiūnas
Language: Spanish
Official: CURIA · EUR-Lex 62012CJ0082

Topics

Principles of Union law Taxation

History · 1 version

27 Feb 2014Reading

Connections

Interprets 1: Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
Cited by 10: Microsoft Mobile Sales International Oy and Others v Ministero per i beni e le attività culturali (MiBAC) and Others (C-110/15); Union des syndicats de l'immobilier (UNIS) v Ministre du Travail, de l’Emploi et de la Formation professionnelle et du Dialogue social et Syndicat national des résidences de tourisme (SNRT) and Others and Beaudout Père et Fils SARL v Ministre du Travail, de l’Emploi et de la Formation professionnelle et du Dialogue social and Others (C-25/14, C-26/14); Elecdey Carcelen SA and Others v Comunidad Autónoma de Castilla-La Mancha (C-215/16, C-216/16, C-220/16, C-221/16)2 provisions; f6 Cigarettenfabrik GmbH & Co. KG v Hauptzollamt Bielefeld (C-336/22); ExxonMobil Production Deutschland GmbH v Bundesrepublik Deutschland (C-682/17); Messer France SAS v Premier ministre and Others (C-103/17)2 provisions; Openbaar Ministerie v Ruslanas Kovalkovas (C-477/16 PPU); Openbaar Ministerie v Krzysztof Marek Poltorak (C-452/16 PPU); Tallinna Ettevõtlusamet v Statoil Fuel & Retail Eesti AS (C-553/13)2 provisions; Republic of Austria v European Commission (T-251/11)2 provisions
Cites 14: Treaty on the Functioning of the European Union (consolidated 2016); Rudy Grzelczyk v Centre public d'aide sociale d'Ottignies-Louvain-la-Neuve (C-184/99); The Queen, on the application of Dany Bidar v London Borough of Ealing and Secretary of State for Education and Skills (C-209/03); Wienand Meilicke, Heidi Christa Weyde and Marina Stöffler v Finanzamt Bonn-Innenstadt (C-292/04); Sarah Margaret Richards v Secretary of State for Work and Pensions (C-423/04); Commission of the European Communities v French Republic (C-434/97); Skov Æg v Bilka Lavprisvarehus A/S and Bilka Lavprisvarehus A/S v Jette Mikkelsen and Michael Due Nielsen (C-402/03); Regionalna Mitnicheska Direktsia - Plovdiv v Petar Dimitrov Kalinchev (C-2/09); Evangelischer Krankenhausverein Wien v Abgabenberufungskommission Wien and Wein & Co. HandelsgesmbH v Oberösterreichische Landesregierung (C-437/97); Santander Asset Management SGIIC SA, on behalf of FIM Santander Top 25 Euro Fi (C‑338/11) v Directeur des résidents à l'étranger et des services généraux and Santander Asset Management SGIIC SA, on behalf of Cartera Mobiliaria SA SICAV (C‑339/11 to C‑347/11) and Others v Ministre du Budget, des Comptes publics, de la Fonction publique et de la Réforme de l’État (C-338/11, C-339/11, C-340/11, C-341/11, C-342/11, C-343/11, C-344/11, C-345/11, C-346/11, C-347/11); Finanzamt Gladbeck v Edith Linneweber and Finanzamt Herne-West v Savvas Akritidis (C-453/02, C-462/02); F. G. Roders BV and others v Inspecteur der Invoerrechten en Accijnzen (C-367/93); Ottmar Hermann v Stadt Frankfurt am Main (C-491/03); Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products