Request for a preliminary ruling from the Bundesverwaltungsgericht (Germany) lodged on 31 March 2014 — Bundesrepublik Deutschland v Nordzucker AG

(Case C-148/14)

2014/C 235/03

Language of the case: German

Referring court

Bundesverwaltungsgericht

Parties to the main proceedings

Appellant: Bundesrepublik Deutschland

Respondent: Nordzucker AG

Additional party: Der Vertreter des Bundesinteresses beim Bundesverwaltungsgericht

Question referred

Must Article 16(3) and (4) of Directive 2003/87/EC (1) be interpreted as meaning that the excess emissions penalty must also be applied in the case where an operator has, by 30 April of a given year, surrendered a number of allowances corresponding to the total emissions stated in its report on emissions from the installation for the preceding year, and that report has been assessed as satisfactory by the verifier, but where the competent authority, after 30 April, has established that the verified emissions report had erred by understating the total quantity of emissions, the report was duly corrected and the operator surrendered the additional allowances within the new period for surrender?

(1)  Directive 2003/87/EC 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 (OJ 2003 L 275, p. 32).