Case C-103/17

DECISION

Title: 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.
ECLI identifier: ECLI:EU:C:2018:587
Judge-Rapporteur: Regan
Type of procedure: Reference for a preliminary ruling
Complementary documents:: Communication published in the Official Journal

Summary

17/09/2018

Title: 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.
ECLI identifier: ECLI:EU:C:2018:587
Judge-Rapporteur: Regan
Type of procedure: Reference for a preliminary ruling

25/07/2018

Title: Opinion of Advocate General Campos Sánchez-Bordona delivered on 7 March 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.
ECLI identifier: ECLI:EU:C:2018:170
Advocate General: Campos Sánchez-Bordona

07/03/2018

Title: 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

22/05/2017