Case case:C-743/22

DECISION

Title: 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.
ECLI identifier: ECLI:EU:C:2024:438
Judge-Rapporteur: Csehi
Type of procedure: Reference for a preliminary ruling
Complementary documents:: Communication published in the Official Journal

Summary

30/05/2024

Title: Opinion of Advocate General Rantos delivered on 25 January 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.
ECLI identifier: ECLI:EU:C:2024:89
Advocate General: Rantos

25/01/2024