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Document 62014CN0043

Case C-43/14: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 18 December 2013  — ŠKO-ENERGO, s.r.o. v Odvolací finanční ředitelství

OJ C 142, 12.5.2014, p. 9–10 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

12.5.2014   

EN

Official Journal of the European Union

C 142/9


Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 18 December 2013 — ŠKO-ENERGO, s.r.o. v Odvolací finanční ředitelství

(Case C-43/14)

2014/C 142/11

Language of the case: Czech

Referring court

Nejvyšší správní soud

Parties to the main proceedings

Applicant: ŠKO-ENERGO, s.r.o.

Defendant: Odvolací finanční ředitelství

Question referred

Must Article 10 of Directive 2003/87/EC (1) of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC be interpreted as preventing the application of provisions of national law which make the allocation free of charge of emission allowances in the relevant period subject to gift tax?


(1)  OJ 2003 L 275, p. 32.


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