Opinion of the Advocate General — ECLI:EU:C:2019:422
Date: 2019-05-16
Language of the case: Romanian
Subject matter: Energy;Taxation
Procedure: Reference for a preliminary ruling
Origin: Romania

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) Language of the case: Romanian Referring court Curtea de Apel București Parties to the main proceedings Applicant: SC Petrotel-Lukoil SA 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 Questions referred 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? 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? 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? ____________ 1 OJ 2003 L 283, p. 51.