Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Text with EEA relevance) Basic information Dates Date of document: Date of publication: Date of effect: October 31, 2003 Entry into force - Date pub. See Art 31 Date of transposition: December 31, 2003 At the latest See Art 28.1 Modified by Modified by: Amendment proposed by: Derogated in: undefined undefined undefined undefined Modifies Repeal: Affected by case Judgment of the Court (Fifth Chamber) of 9 September 2021. XY v Hauptzollamt B. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling – Taxation – Taxation of energy products and electricity – Directive 2003/96/EC – Article 17(1)(a) – Tax reductions on the consumption of energy products and electricity in favour of energy-intensive businesses – Optional reduction – Arrangements governing the repayment of tax levied in breach of provisions of national law adopted on the basis of a power granted to the Member States in that directive – Payment of interest – Principle of equal treatment. Case C-100/20 REC. Judgment of the Court (Fifth Chamber) of 22 June 2023. Endesa Generación SAU v Tribunal Económico Administrativo Central. Request for a preliminary ruling from the Audiencia Nacional. Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 14(1)(a) – Exemption of energy products used to produce electricity – Derogation – Taxation of energy products for ‘reasons of environmental policy’ – Scope. Case C-833/21. Judgment of the Court (Second Chamber) of 30 January 2020. Autoservizi Giordano società cooperativa v Agenzia delle Dogane e dei Monopoli - Ufficio di Palermo. Request for a preliminary ruling from the Commissione Tributaria Provinciale di Palermo. Reference for a preliminary ruling — Taxation of energy products and electricity — Directive 2003/96/EC — Article 7(2) and (3) — Concept of ‘commercial gas oil used as propellant’ — National legislation levying a duty on commercial gas oil used as propellant for the regular carriage of passengers but not for the occasional carriage of passengers — Principle of equal treatment. Case C-513/18. Judgment of the Court (Ninth Chamber) of 7 September 2017. Hüttenwerke Krupp Mannesmann GmbH v Hauptzollamt Duisburg. Request for a preliminary ruling from the Finanzgericht Düsseldorf. Reference for a preliminary ruling — Taxation — Taxation of energy products and electricity — Directive 2003/96/CE — Scope — Article 2(4)(b) — Electricity used principally for the purposes of chemical reduction — Concept. Case C-465/15. Judgment of the Court (Third Chamber) of 17 July 2008. Flughafen Köln/Bonn GmbH v Hauptzollamt Köln. Reference for a preliminary ruling: Finanzgericht Düsseldorf - Germany. Directive 2003/96/EC - Community framework for the taxation of energy products and electricity - Article 14(1)(a) - Exemption for energy products used to produce electricity - Option to impose taxation for reasons of environmental policy - Direct effect of the exemption. Case C-226/07. Judgment of the Court (Third Chamber) of 5 July 2007. Fendt Italiana Srl v Agenzia Dogane - Ufficio Dogane di Trento. Reference for a preliminary ruling: Commissione tributaria di secondo grado di Trento - Italy. Directive 2003/96/EC - Community framework for the taxation of energy products and electricity - Scope of the directive - Mineral oils - Lubricating oils used for purposes other than as motor fuels or as heating fuels - Not included - Repeal of Directive 92/81/EEC - National taxation scheme. Joined cases C-145/06 and C-146/06. Judgment of the Court (Second Chamber), 10 September 2014. Holger Forstmann Transporte GmbH & Co. KG v Hauptzollamt Münster. Request for a preliminary ruling from the Finanzgericht Düsseldorf. Reference for a preliminary ruling — Taxation — Directive 2003/96/EC — Taxation of energy products and electricity — Exceptions — Energy products contained in the standard tanks of commercial motor vehicles and intended to be used as fuel by those vehicles — Definition of ‘standard tanks’ within the meaning of Article 24(2) of that directive — Tanks fitted by a coachbuilder or a manufacturer’s dealer. Case C‑152/13. Judgment of the Court (First Chamber) of 7 March 2018. Cristal Union, the legal successor to Sucrerie de Toury SA v Ministre de l'Économie et des Finances. Request for a preliminary ruling from the Conseil d'État. Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Article 14(1)(a) — Energy products used for the generation of electricity — Obligation to exempt — Article 15(1)(c) — Energy products used for combined heat and power generation — Option to exempt or reduce the level of taxation — Natural gas intended for use in the cogeneration of heat and electricity. Case C-31/17. Judgment of the Court (Fourth Chamber), 3 April 2014. Hauptzollamt Köln v Kronos Titan GmbH and Hauptzollamt Krefeld v Rhein-Ruhr Beschichtungs-Service GmbH. Requests for a preliminary ruling from the Bundesfinanzhof. Directive 2003/96/EC — Taxation of energy products — Products not listed in Directive 2003/96/EC — Meaning of ‘equivalent heating fuel or motor fuel’. Joined Cases C‑43/13 and C‑44/13. Judgment of the Court (Eighth Chamber) of 22 December 2022. Hauptzollamt Hamburg v Shell Deutschland Oil GmbH. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling – Directive 2003/96/EC – Taxation of energy products and electricity – Fourth indent of Article 5 – Differentiated rates of excise duty according to whether those products are for business or non-business use – Optional tax exemptions and reductions – Submission of an application for an optional tax reduction after the expiry of the period prescribed for that purpose but before the expiry of the period for assessment of the tax concerned – Principle of legal certainty – Principle of effectiveness – Principle of proportionality. Case C-553/21. Judgment of the Court (Fifth Chamber) of 9 March 2023. RWE Power Aktiengesellschaft v Hauptzollamt Duisburg. Request for a preliminary ruling from the Finanzgericht Düsseldorf. Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 14(1)(a) – Second and third sentences of Article 21(3) – Electricity used to produce electricity and to maintain the ability to produce electricity – Exemption – Scope – Opencast mining operations – Electricity used in order to operate fuel bunkers and means of transport. Case C-571/21. Judgment of the Court (Fifth Chamber) of 7 November 2019. SC Petrotel-Lukoil SA v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili and Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor. Request for a preliminary ruling from the Curtea de Apel Bucureşti. Reference for a preliminary ruling — Taxation of energy products and electricity — Directive 2003/96/EC — Article 21(3) — No chargeable event giving rise to taxation — Consumption of energy products on a site that produces such products — Article 2(3) — Obligation to obtain a classification for energy products in order to determine the level of excise duty — Tax rate applicable to those products — Principle of proportionality. Case C-68/18. Case C-226/07: Judgment of the Court (Third Chamber) of 17 July 2008 (reference for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — Flughafen Köln/Bonn GmbH v Hauptzollamt Köln (Directive 2003/96/EC — Community framework for the taxation of energy products and electricity — Article 14(1)(a) — Exemption for energy products used to produce electricity — Option to impose taxation for reasons of environmental policy — Direct effect of the exemption) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 14.1 PT A) Judgment of the Court (First Chamber) of 25 July 2018. Messer France SAS v Premier ministre and Others. Request for a preliminary ruling from the Conseil d'État. Reference for a preliminary ruling — Harmonisation of fiscal legislation — Directive 92/12/EEC — Article 3(2) — Directive 2003/96/EC — Articles 3 and 18 — Taxation of energy products and electricity — Excise duties — Existence of another indirect tax — Conditions — National legislation providing for a contribution to the public electricity service — Definition of ‘specific purposes’ — Compliance with a minimum level of taxation. Case C-103/17. Judgment of the Court (Fourth Chamber) of 1 December 2011. Systeme Helmholz GmbH v Hauptzollamt Nürnberg. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Directive 2003/96/EC - Taxation of energy products and electricity - Article 14(1)(b) - Exemption of energy products used as fuel for the purpose of air navigation - Use of an aircraft for other than commercial purposes - Scope. Case C-79/10. Judgment of the Court (Fourth Chamber), 2 October 2014. X v Voorzitter van het managementteam van het onderdeel Belastingdienst/Z van de rijksbelastingdienst. Request for a preliminary ruling from the Gerechtshof ’s-Hertogenbosch. Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Article 2(4)(b) — Dual use of energy products — Concept. Case C‑426/12. Judgment of the Court (Third Chamber) of 4 June 2015. Kernkraftwerke Lippe-Ems GmbH v Hauptzollamt Osnabrück. Request for a preliminary ruling from the Finanzgericht Hamburg. Reference for a preliminary ruling — Article 267 TFEU — Interlocutory procedure for review of constitutionality — Examination of whether a national law complies with both EU law and with the Constitution of the Member State concerned — Discretion enjoyed by a national court to refer questions to the Court of Justice for a preliminary ruling — National legislation levying a duty on the use of nuclear fuel — Directives 2003/96/EC and 2008/118/EC — Article 107 TFEU — Articles 93 EA, 191 EA and 192 EA. Case C-5/14. Judgment of the Court (Eighth Chamber) of 25 April 2024. SC Bitulpetrolium Serv SRL v Administraţia Judeţeană a Finanţelor Publice Prahova – Direcţia Generală Regională a Finanţelor Publice Ploieşti. Request for a preliminary ruling from the Tribunalul Prahova. Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Taxation in accordance with the principle of actual use of those products – Annex I – Minimum levels of taxation applicable to energy products provided for by that directive – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Chargeable event – Article 63 – Chargeability of VAT – Article 78(1)(a) – Taxable amount – Reintroduction of energy products into the tax warehouse – Conditions imposed by national law – Additional excise duty and VAT applied as a penalty for non-compliance with those conditions – Principle of proportionality. Case C-657/22. Judgment of the Court (Ninth Chamber) of 18 January 2017. Istituto di Ricovero e Cura a Carattere Scientifico (IRCCS) - Fondazione Santa Lucia v Cassa conguaglio per il settore elettrico and Others. Request for a preliminary ruling from the Consiglio di Stato. Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Tax reductions — Substantive scope — Incentives in respect of the amounts covering general electricity charges — Article 17 — Energy-intensive businesses — Incentives granted to such businesses in the manufacturing sector alone — Lawfulness. Case C-189/15. Judgment of the Court (Ninth Chamber) of 2 June 2016. „Polihim-SS" EOOD v Mitnitsa – Svishtov. Request for a preliminary ruling from the Аdministrativen sad Pleven. Reference for a preliminary ruling — Indirect taxation — Excise duties — Directive 2008/118/EC — Chargeability of excise duties — Article 7(2) — Concept of ‘departure of excise goods from a duty suspension arrangement’ — Taxation of energy products and electricity — Directive 2003/96/EC — Article 14(1)(a) — Use of energy products to produce electricity — Purchase and resale by an intermediate purchaser of energy products located in a tax warehouse — Direct delivery of energy products to an operator for the production of electricity — Indication of the intermediate purchaser as the ‘consignee’ of the products in the tax documents — Infringement of the requirements of national law as regards exemption from excise duty — Refusal of exemption — Proof of the use of the products in circumstances permitting exemption from excise duty — Proportionality. Case C-355/14. Judgment of the Court (Fifth Chamber) of 30 May 2024. DISA Suministros y Trading SLU (DISA) v Agencia Estatal de la Administración Tributaria. Request for a preliminary ruling from the Tribunal Supremo (Supreme Court, Spain),. Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 5 – Excise duty on mineral oils – Regional rate of excise duties on mineral oils on top of the national rate – Differentiated rates of excise duties in the territory of a Member State according to the region in which the product is consumed. Case C-743/22. Judgment of the Court (First Chamber) of 27 June 2018. Turbogás Produtora Energética SA v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD). Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Third subparagraph of Article 21(5) — Entity producing electricity for its own use — Small producers of electricity — Article 14(1)(a) — Energy products used for the production of electricity — Obligation to exempt. Case C-90/17. Order of the Court (Seventh Chamber) of 5 February 2015. Jednostka Innowacyjno-Wdrożeniowa Petrol S.C. Paczuski Maciej i Puławski Ryszard v Minister Finansów. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling — Taxation or energy products — Directive 2003/96/EC — Article 2(3) — Direct effect — Fuel additives coming under heading 3811 of the CN. Case C-275/14. Judgment of the Court (First Chamber) of 13 July 2017. „Vakarų Baltijos laivų statykla“ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos. Request for a preliminary ruling from the Vilniaus apygardos administracinis teismas. Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Article 14(1)(c) — Exemption of energy products used as fuel for the purpose of navigation within European Union waters and to produce electricity on board a craft — Fuel used by a ship to sail from the place where it was built to the port of another Member State for the purpose of taking on its first commercial cargo. Case C-151/16. Judgment of the Court (First Chamber) of 20 September 2017. Elecdey Carcelen SA and Others v Comunidad Autónoma de Castilla-La Mancha. Requests for a preliminary ruling from the Tribunal Superior de Justicia de Castilla-La Mancha. References for a preliminary ruling — Environment — Electricity generated by wind power — Directive 2009/28/EC — Promotion of the use of energy from renewable sources — Subparagraph (k) of the second subparagraph of Article 2 — Aid scheme — Subparagraph (e) of the second subparagraph of Article 13(1) — Administrative charges — Directive 2008/118/EC — General arrangements for excise duty — Article 1(2) — Other indirect taxes for specific purposes — Directive 2003/96/EC — Taxation of energy products and electricity — Article 4 — Minimum rate of taxation on energy — Levy imposed on turbines designed to produce electricity. Joined Cases C-215/16, C-216/16, C-220/16 and C-221/16. Order of the Court (Ninth Chamber) of 17 December 2015. YARA Brunsbüttel GmbH v Hauptzollamt Itzehoe. Request for a preliminary ruling from the Finanzgericht Hamburg. Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Directive 2003/96/EC — Taxation of energy products and electricity — Article 2(4)(b) — Concept of dual use of energy products — Energy product used for the heat treatment of waste and exhaust gases. Case C-529/14. Judgment of the Court (Seventh Chamber) of 1 October 2015. OKG AB v Skatteverket. Request for a preliminary ruling from the Kammarrätten i Sundsvall. Reference for a preliminary ruling — Directive 2003/96/EC — Articles 4 and 21 — Directive 2008/118/EC — Directive 92/12/EEC — Article 3(1) — Scope — Rules of a Member State — Levying of a tax on the thermal power of nuclear reactors. Case C-606/13. Judgment of the Court (Fifth Chamber) of 16 October 2019. UPM France v Premier ministre and Ministre de l'Action et des Comptes publics. Request for a preliminary ruling from the Conseil d'État. Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Third subparagraph of Article 21(5) — Exemption of small producers of electricity, subject to the taxation of electricity produced — Lack, during an authorised transitional period, of an internal tax on end consumption of electricity — Article 14(1)(a) — Obligation to exempt energy products and electricity used to produce electricity. Case C-270/18. A18P10L2 A14P1LA A21P5L3SNT2 Judgment of the Court (First Chamber) of 6 June 2018. Koppers Denmark ApS v Skatteministeriet. Request for a preliminary ruling from the Østre Landsret. Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Article 21(3) — Chargeable event giving rise to taxation — Consumption of energy products produced within the curtilage of an establishment producing energy products — Energy products used for purposes other than as motor fuels or as heating fuels — Consumption of solvent as fuel at the coal tar distillation plant. Case C-49/17. Judgment of the Court (Ninth Chamber) of 2 June 2016. ROZ-ŚWIT Zakład Produkcyjno-Handlowo-Usługowy Henryk Ciurko, Adam Pawłowski spółka jawna v Dyrektor Izby Celnej we Wrocławiu. Reference for a preliminary ruling — Excise duties — Directive 2003/96/EC — Differentiated rates of excise duty for motor fuels and heating fuels — Condition for the application of the rate for heating fuels — Submission of a monthly list of statements that the products purchased are for heating purposes — Application of the rate of excise duty laid down for motor fuels where that list is not submitted — Principle of proportionality. Case C-418/14. Judgment of the Court (Seventh Chamber) of 18 April 2024. Omya CZ s. r. o. v Generální ředitelství cel. Request for a preliminary ruling from the Nejvyšší správní soud. Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Fifth indent of Article 2(4)(b) – Concept of ‘mineralogical processes’ – Electricity used to power machines used to process limestone extracted from quarries. Case C-133/23. Judgment of the Court (Tenth Chamber) of 13 June 2024. A. S.A. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling – Directive 2003/96/EC – Article 2(4)(b), third indent – Article 17(1)(a) – Excise duty – Taxation of energy products and electricity – Electricity used in electrolysis – Tax reductions on the consumption of energy products and electricity for energy-intensive businesses – Purchase of energy products and electricity – Actual cost of energy purchased – Distribution tariffs – Criteria for exemption – Principle of equality and non-discrimination. Case C-266/23. Judgment of the Court (Fifth Chamber) of 3 December 2020. Repsol Petróleo, SA v Administración General del Estado. Request for a preliminary ruling from the Tribunal Supremo. Reference for a preliminary ruling – Directive 2003/96/EC – Taxation of energy products and electricity – Article 21(3) – Absence of chargeable event giving rise to taxation – Consumption of energy products within the curtilage of an establishment in which they were produced for the production of final energy products from which non-energy products are also inevitably produced. Case C-44/19. Judgment of the Court (Third Chamber) of 18 December 2008. Afton Chemical Ltd v The Commissioners for Her Majesty's Revenue & Customs. Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom. Directive 92/81/EEC - Excise duty on mineral oils - Article 2(2) and (3) and Article 8(1)(a) - Directive 2003/96/EC - Taxation of energy products and electricity - Article 2(2), (3) and (4)(b) - Scope - Fuel additives which are mineral oils or energy products but are not used as motor fuel - National taxation regime. Case C-517/07. Judgment of the Court (Fourth Chamber) of 21 December 2011. Haltergemeinschaft LBL GbR v Hauptzollamt Düsseldorf. Reference for a preliminary ruling: Finanzgericht Düsseldorf - Germany. Directive 2003/96/EC - Taxation of energy products and electricity - Article 14(1)(b) - Exemption of energy products used as fuel for the purpose of air navigation - Fuel provided by a person chartering out an aircraft used by charterers of the aircraft for their flights for purposes other than the supply of air services for consideration. Case C-250/10. Judgment of the Court (Tenth Chamber) of 16 November 2023. Tüke Busz Közösségi Közlekedési Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Pécsi Törvényszék. Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 7(2) and (3) – Differentiated rates of taxation according to the commercial or private use of gas oil – Concept of ‘commercial gas oil used as propellant’ – Gas oil used for the carriage of passengers by regular service – National legislation providing for the reimbursement of excise duty with the exception of gas oil consumed during journeys made for the purpose of maintaining or refuelling passenger vehicles. Case C-391/22. Case C-517/07: Judgment of the Court (Third Chamber) of 18 December 2008 (reference for a preliminary ruling from the High Court of Justice (Chancery Division) — United Kingdom) — Afton Chemical Limited v Commissioners for Her Majesty's Revenue and Customs (Directive 92/81/EEC — Excise duty on mineral oils — Article 2(2) and (3) and Article 8(1)(a) — Directive 2003/96/EC — Taxation of energy products and electricity — Article 2(2), (3) and (4)(b) — Scope — Fuel additives which are mineral oils or energy products but are not used as motor fuel — National taxation regime) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 2.1 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 2.3 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 2.4 Case C-657/22: Request for a preliminary ruling from the Tribunalul Prahova (Romania) lodged on 18 October 2022 — SC Bitulpetrolium Serv SRL v Administrația Județeană a Finanțelor Publice Prahova — Direcția Generală Regională a Finanțelor Publice Ploiești article 5 article 2 paragraph 3 article 21 paragraph 1 Case C-833/21: Request for a preliminary ruling from the Audiencia Nacional (Spain) lodged on 31 December 2021 — Endesa Generación, S.A.U. v Tribunal Económico Administrativo Central article 14 paragraph 1 point (a) Case C-220/16: Request for a preliminary ruling from the Tribunal Superior de Justicia de Castilla-La Mancha (Spain) lodged on 20 April 2016 — Iberenova Promociones S.A.U. v Comisión Superior de Hacienda de la Comunidad Autónoma de Castilla de la Mancha Case C-221/16: Request for a preliminary ruling from the Tribunal Superior de Justicia de Castilla-La Mancha (Spain) lodged on 20 April 2016 — Iberdrola Renovables Castilla-La Mancha S.A. v Comisión Superior de Hacienda de la Comunidad Autónoma de Castilla de la Mancha Case C-513/18: Request for a preliminary ruling from the Commissione Tributaria Provinciale di Palermo (Italy) lodged on 3 August 2018 — Autoservizi Giordano società cooperativa v Agenzia delle Dogane e dei Monopoli — Ufficio di Palermo article 7 article 7 paragraph 2 Case C-68/18: Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 2 February 2018 — SC Petrotel-Lukoil SA v Agenția Națională de Administrare Fiscală — Direcția Generală de Administrare a Marilor Contribuabili and Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor article 2 paragraph 3 article 21 paragraph 3 Case C-100/20: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 26 February 2020 — XY v Hauptzollamt B article 17 paragraph 1 point (a) Case C-49/17: Request for a preliminary ruling from the Østre Landsret (Denmark) lodged on 1 February 2017 — Koppers Denmark ApS v Skatteministeriet Case C-103/17: Request for a preliminary ruling from the Conseil d’État (France) lodged on 27 February 2017 — Messer France SAS, as successor in title to Praxair v Premier ministre, Commission de régulation de l’énergie, Ministre de l’économie et des finances, Ministre de l’environnement, de l’énergie et de la mer article 18 paragraph 10 L 2 Case C-465/15: Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 3 September 2015 — Hüttenwerke Krupp Mannesmann GmbH v Hauptzollamt Duisburg article 2 paragraph 4 point (b) TIRE 3 Case C-270/18: Request for a preliminary ruling from the Conseil d’État (France) lodged on 19 April 2018 — UPM France v Premier ministre, Ministre de l’Action et des Comptes publics article 21 paragraph 5 L 3 article 14 paragraph 1 point (a) Case C-743/22, DISA: Request for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 1 December 2022 — DISA SUMINISTROS Y TRADING, S. L. U. (DISA) v Agencia Estatal de la Administración Tributaria Case C-90/17: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 21 February 2017 — Turbogás — Produtora Energética, SA v Autoridade Tributária e Aduaneira article 21 paragraph 5 article 21 paragraph 5 L 3 article 21 paragraph 5 L 1 Case C-31/17: Request for a preliminary ruling from the Conseil d’État (France) lodged on 23 January 2017 — Sucrerie de Toury SA v Ministre de l’économie et des finances article 15 paragraph 1 point (c) article 14 paragraph 1 point (a) Case C-137/23, Alsen: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 7 March 2023 — X v Staatssecretaris van Financiën article 14 paragraph 1 point (c) Case C-215/16: Request for a preliminary ruling from the Tribunal Superior de Justicia de Castilla-La Mancha (Spain) lodged on 18 April 2016 — Elecdey Carcelén, S.A. v Comisión Superior de Hacienda de la Comunidad Autónoma de Castilla la Mancha Case C-216/16: Request for a preliminary ruling from the Tribunal Superior de Justicia de Castilla-La Mancha (Spain) lodged on 18 April 2016 — Energías Eólicas de Cuenca S.A. v Comisión Superior de Hacienda de la Comunidad Autónoma de Castilla de la Mancha Case C-266/23, Dyrektor Izby Administracji Skarbowej w Bydgoszczy: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 26 April 2023 — A. S.A. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy article 17 paragraph 1 point (a) Case C-151/16: Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 14 March 2016 — UAB ‘Vakarų Baltijos laivų statykla’ v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos article 14 paragraph 1 point (c) Case C-133/23, Omya CZ: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 6 March 2023 — Omya CZ s.r.o. v Generální ředitelství cel article 2 paragraph 4 indent 5 Case C-44/19: Request for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 24 January 2019 — Repsol Petróleo, S.A. v Administración del Estado Case C-391/22: Request for a preliminary ruling from the Pécsi Törvényszék (Hungary) lodged on 14 June 2022 — Tüke Busz Közösségi Közlekedési Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága Case C-553/21: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 8 September 2021 — Hauptzollamt Hamburg v Shell Deutschland Oil GmbH article 5 indent 4 sentence 1 Case C-571/21: Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 16 September 2021 — RWE Power Aktiengesellschaft v Hauptzollamt Duisburg article 21 paragraph 3 sentence 2 article 14 paragraph 1 point (a) sentence 1 article 21 paragraph 3 sentence 3 Legal basis Treaty establishing the European Community (Nice consolidated version) Part Three: Community policies Title VI: Common rules on competition, taxation and approximation of laws Chapter 2: Tax provisions Article 93 Article 99 - EC Treaty (Maastricht consolidated version) Article 99 - EEC Treaty EuroVoc Vocabulary Tax system Energy-generating product Internal market - Principles Excise Excise duties Taxation Approximation of laws Electrical energy