# C_2018152EN.01001201.xml

| 30.4.2018 | EN | Official Journal of the European Union | C 152/12 |
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30.4.2018

EN

Official Journal of the European Union

C 152/12

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Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 2 February 2018 — SC Petrotel-Lukoil SA v Agenția Națională de Administrare Fiscală — Direcția Generală de Administrare a Marilor Contribuabili and Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor

(Case C-68/18)

(2018/C 152/13)

Language of the case: Romanian

Referring court

Referring court

Curtea de Apel București

Parties to the main proceedings

Parties to the main proceedings

Applicant: SC Petrotel-Lukoil SA

Applicant:

Defendants: Agenția Națională de Administrare Fiscală — Direcția Generală de Administrare a Marilor Contribuabili and Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor

Defendants:

Questions referred

Questions referred

| 1. | Do the provisions of Article 21(3) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (1) preclude the provisions laid down in Article 175, in force until 31 March 2010, of the Codul fiscal — Legea nr. 571 (Tax Code — Law No 571) of 22 December 2003 and in Article 20616, in force as from 1 April 2010, of the Codul fiscal — Legea nr. 571/2003 (Tax Code — Law No 571/2003), and the rules arising therefrom? |
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1.

Do the provisions of Article 21(3) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (1) preclude the provisions laid down in Article 175, in force until 31 March 2010, of the Codul fiscal — Legea nr. 571 (Tax Code — Law No 571) of 22 December 2003 and in Article 20616, in force as from 1 April 2010, of the Codul fiscal — Legea nr. 571/2003 (Tax Code — Law No 571/2003), and the rules arising therefrom?

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| 2. | Do the provisions of Article 2(3) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity preclude the provisions laid down in Article 175, in force until 31 March 2010, of the Codul fiscal — Legea nr. 571 (Tax Code — Law No 571) and in Article 20616, in force as from 1 April 2010, of the Codul fiscal — Legea nr. 571/2003 (Tax Code — Law No 571/2003), and the rules arising therefrom? |
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2.

Do the provisions of Article 2(3) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity preclude the provisions laid down in Article 175, in force until 31 March 2010, of the Codul fiscal — Legea nr. 571 (Tax Code — Law No 571) and in Article 20616, in force as from 1 April 2010, of the Codul fiscal — Legea nr. 571/2003 (Tax Code — Law No 571/2003), and the rules arising therefrom?

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| 3. | Does the principle of proportionality prevent the State from taking no notice of the fact that the company, following the tax inspection, obtained a decision permitting ‘unfinished fuel oil’ to be treated in the same way as ‘fuel oil’ and, at the time of investigation of the complaint of the taxpayer/company, prevent the excise duty initially calculated for ‘gas oil’ from being maintained? |
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3.

Does the principle of proportionality prevent the State from taking no notice of the fact that the company, following the tax inspection, obtained a decision permitting ‘unfinished fuel oil’ to be treated in the same way as ‘fuel oil’ and, at the time of investigation of the complaint of the taxpayer/company, prevent the excise duty initially calculated for ‘gas oil’ from being maintained?

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(1)  OJ 2003 L 283, p. 51.

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