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Document 62022CJ0657
Case C-657/22
C-657/22
Court of Justice
Status: Closed
C-657/22
Court of Justice
Status: Closed
/
DECISION
- Title
- 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.
- ECLI identifier
- ECLI:EU:C:2024:353
- Judge-Rapporteur
- Piçarra
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
25/04/2024