Judgment_paragraph 38 · Direktor na Agentsia „Mitnitsi“ v IMPERIAL TOBACCO BULGARIA (C-55/21)

38Article 1(1) of Directive 2008/118 seeks to lay down the general arrangements for excise duties imposed directly or indirectly on the consumption of excise goods, including manufactured tobacco, which is covered by Directive 2011/64, in particular, as is clear from recital 8 of Directive 2008/118, in order to ensure that the concept, and conditions for chargeability, of excise duty are identical in all Member States (see, by analogy, judgment of 24 February 2021, Silcompa, C‑95/19, EU:C:2021:128, paragraph 44 and the case-law cited).