Information;Order — ECLI:EU:C:2026:44
Date: 2026-01-20
Language of the case: Polish
Court formation: Sixth Chamber
Procedure: Action for annulment;Appeal
Origin: Poland

Order of the Court (Sixth Chamber) of 20 January 2026 – EXOIL Paliwa v Poland (Case C-436/25 P) ( Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Fourth paragraph of Article 263, TFEU – Directive 2006/112/EC – Common system of tax of value added tax – Action for annulment brought against a Member State concerning national legislation transposing that directive – Manifest lack of jurisdiction of the EU Courts – Appeal manifestly unfounded ) 1. Appeal – Grounds – Grounds which are manifestly inadmissible or manifestly unfounded – Dismissal at any point, by reasoned order, without an oral procedure (Rules of Procedure of the Court of Justice, Art. 181) (see paragraphs 18, 19) 2. Judicial proceedings – Action for annulment brought by a natural or legal person against a Member State – Manifest lack of jurisdiction of the General Court – Inadmissibility (Arts 256 and 263 TFEU) (see paragraphs 37, 39-43) 3. Action for annulment – Time limits – Point from which time starts to run – Date on which the act at issue was published – Calculation (Art. 263, sixth para., TFEU; Rules of Procedure of the General Court, Arts 58 to 60) (see paragraphs 44, 47, 48) 4. Action for annulment – Time limits – Mandatory – Examination by the EU Courts of their own motion (Art. 263, sixth para., TFEU) (see paragraphs 45, 46) 5. Judicial proceedings – Application initiating proceedings – Formal requirements – Identification of the defendant – Designation as defendant, without error on the part of the applicant, of a person other than the author of the contested act – Inadmissibility – Limits – Factors allowing the defendant to be identified without difficulty – None – Obligation on the part of the General Court to identify the defendant – None – Request to put the application in order – None (Art. 263 TFEU; Statute of the Court of Justice, Art. 21; Rules of Procedure of the General Court, Arts 76(c) and 78(6)) (see paragraphs 52-57) Operative part 1. The appeal is dismissed as manifestly unfounded. 2. EXOIL Paliwa sp. z o.o. shall bear its own costs.