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Document 62021CA0833
Case C-833/21, Endesa Generación: Judgment of the Court (Fifth Chamber) of 22 June 2023 (request for a preliminary ruling from the Audiencia Nacional — Spain) — Endesa Generación SAU v Tribunal Económico Administrativo Central (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, Endesa Generación: Judgment of the Court (Fifth Chamber) of 22 June 2023 (request for a preliminary ruling from the Audiencia Nacional — Spain) — Endesa Generación SAU v Tribunal Económico Administrativo Central (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, Endesa Generación: Judgment of the Court (Fifth Chamber) of 22 June 2023 (request for a preliminary ruling from the Audiencia Nacional — Spain) — Endesa Generación SAU v Tribunal Económico Administrativo Central (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)
OJ C 278, 7.8.2023, p. 8–8
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
7.8.2023 |
EN |
Official Journal of the European Union |
C 278/8 |
Judgment of the Court (Fifth Chamber) of 22 June 2023 (request for a preliminary ruling from the Audiencia Nacional — Spain) — Endesa Generación SAU v Tribunal Económico Administrativo Central
(Case C-833/21, (1) Endesa Generación)
(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)
(2023/C 278/11)
Language of the case: Spanish
Referring court
Audiencia Nacional
Parties to the main proceedings
Applicant: Endesa Generación SAU
Defendant: Tribunal Económico Administrativo Central
Operative part of the judgment
The second sentence of Article 14(1)(a) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity
must be interpreted as meaning that national legislation providing for the taxation of coal used for the production of electricity meets the condition, set out in that provision, that the tax must be introduced ‘for reasons of environmental policy’, where there is a direct link between the use of the revenue and the purpose of the tax in question or where that tax, without pursuing a purely budgetary purpose, in terms of its structure, including in particular the taxable item or the tax rate, is designed in such a way that it influences the behaviour of taxpayers in a manner that facilitates ensuring better protection of the environment.