# C_2023155EN.01002501.xml

| 2.5.2023 | EN | Official Journal of the European Union | C 155/25 |
| --- | --- | --- | --- |

2.5.2023

EN

Official Journal of the European Union

C 155/25

---

Request for a preliminary ruling from the Tribunalul Prahova (Romania) lodged on 18 October 2022 — SC Bitulpetrolium Serv SRL v Administrația Județeană a Finanțelor Publice Prahova — Direcția Generală Regională a Finanțelor Publice Ploiești

(Case C-657/22)

(2023/C 155/30)

Language of the case: Romanian

Referring court

Tribunalul Prahova

Parties to the main proceedings

Applicant: SC Bitulpetrolium Serv SRL

Defendant: Administrația Județeană a Finanțelor Publice Prahova — Direcția Generală Regională a Finanțelor Publice Ploiești

Questions referred

| 1. | Are national provisions and practices such as those at issue in the present case, according to which the reintroduction into a tax warehouse of a heating fuel (heating oil) in the absence of a customs inspection [constitutes] an alleged infringement of the warehousing procedure justifying the application of excise duty at the rate fixed for gas oil — a fuel whose excise duty is more than 21 times higher than the excise duty on heating oil — contrary to the principle of proportionality and to Article 2(3), Article 5 and Article 21(1) of Directive 2003/96/EC[?] (1) |
| --- | --- |

1.

Are national provisions and practices such as those at issue in the present case, according to which the reintroduction into a tax warehouse of a heating fuel (heating oil) in the absence of a customs inspection [constitutes] an alleged infringement of the warehousing procedure justifying the application of excise duty at the rate fixed for gas oil — a fuel whose excise duty is more than 21 times higher than the excise duty on heating oil — contrary to the principle of proportionality and to Article 2(3), Article 5 and Article 21(1) of Directive 2003/96/EC[?] (1)

| 2. | Are national provisions and practices such as those at issue in the present case, according to which VAT is charged on additional amounts determined by the tax authority by way of excise duty on gas oil as a penalty for non-compliance with the customs supervision arrangements of the taxable person, as a result of the taxable person reintroducing into the warehouse energy products of the heating oil type, on which excise duty had already been paid, and which have been refused by customers and remain intact and [in storage] until a [new] buyer is identified, contrary to the principle of proportionality, the principle of neutrality of VAT and Articles 2, 250 and 273 of Directive 2006/112/EC? (2) |
| --- | --- |

2.

Are national provisions and practices such as those at issue in the present case, according to which VAT is charged on additional amounts determined by the tax authority by way of excise duty on gas oil as a penalty for non-compliance with the customs supervision arrangements of the taxable person, as a result of the taxable person reintroducing into the warehouse energy products of the heating oil type, on which excise duty had already been paid, and which have been refused by customers and remain intact and [in storage] until a [new] buyer is identified, contrary to the principle of proportionality, the principle of neutrality of VAT and Articles 2, 250 and 273 of Directive 2006/112/EC? (2)

---

(1)  Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ 2003 L 283, p. 51).

(2)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).

---