Case C-657/22

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)

Judgment of the Court (Eighth Chamber) of 25 April 2024

(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)

1. Harmonisation of fiscal legislation – Taxation of energy products and electricity – Directive 2003/96/EC – Taxation in accordance with the principle of actual use of products – Energy products for use as heating fuel – Reintroduction into the tax warehouse – Non-compliance with the conditions imposed by national law – Application of the higher rate of excise duty laid down for gas oil for use as a motor fuel, irrespective of the actual use of the products – Not permissible – Breach of the principle of proportionality

   (Council Directive 2003/96)

   (see paragraphs 23, 24, 27-31, operative part 1)

2. Harmonisation of fiscal legislation – Common system of value added tax – Taxable amount – Supply of goods and services – Reintroduction into a tax warehouse of energy products for use as heating fuel – Additional amount of excise duty determined by the tax authority – Application to products of the rate of excise duty laid down for gas oil for use as a motor fuel – Value added tax levied on the determined amount – Not permissible – Exception – Supply of the product for the purposes of its actual use as a motor fuel

   (Council Directive 2006/112, Arts 2(1)(a), 63 and 78, first para., point (a))

   (see paragraphs 35-37, operative part 2)

See the text of the decision.