53Therefore, a decision to withdraw the authorisation to operate a tax warehouse is aimed not at the general public, but at a particular category of addressees who, because they pursue an activity specifically regulated by EU law, must satisfy the conditions required in order to obtain an authorisation issued by the Member States and conferring specific powers on them. It is thus a matter for the referring court to assess whether such a decision consists in depriving Vinal of the exercise of those prerogatives on the ground that the competent administrative authority found that the conditions for granting that authorisation were no longer satisfied, which would support the finding that that decision does not have a punitive purpose (see, to that effect, judgment of 23 March 2023, Dual Prod, C‑412/21, EU:C:2023:234, paragraph 33).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.