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8.8.2016 |
EN |
Official Journal of the European Union |
C 287/7 |
Judgment of the Court (Ninth Chamber) of 2 June 2016 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu -Poland) — ROZ-ŚWIT Zakład Produkcyjno-Handlowo-Usługowy Henryk Ciurko, Adam Pawłowski spółka jawna v Dyrektor Izby Celnej we Wrocławiu
(Case C-418/14) (1)
((Reference for a preliminary ruling - Excise duties - Directive 2003/96/EC - Differentiated rates of excise duty for motor fuels and heating fuels - Condition for the application of the rate for heating fuels - Submission of a monthly list of statements that the products purchased are for heating purposes - Application of the rate of excise duty laid down for motor fuels where that list is not submitted - Principle of proportionality))
(2016/C 287/08)
Language of the case: Polish
Referring court
Wojewódzki Sąd Administracyjny we Wrocławiu
Parties to the main proceedings
Applicant: ROZ-ŚWIT Zakład Produkcyjno-Handlowo-Usługowy Henryk Ciurko, Adam Pawłowski spółka jawna
Defendant: Dyrektor Izby Celnej we Wrocławiu
Operative part of the judgment
Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, as amended by Council Directive 2004/75/EC of 29 April 2004, and the principle of proportionality must be interpreted as:
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not precluding national legislation under which sellers of heating fuel are required to submit, within a prescribed time limit, a monthly list of statements from purchasers that the products purchased are for heating purposes, and |
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precluding national legislation under which, if a list of statements from purchasers is not submitted within a prescribed time limit, the excise duty applicable for motor fuels is applied to the heating fuel sold, even though it has been found that the intended use of that product for heating purposes is not in doubt. |