Judgment — ECLI:EU:C:2016:400
Date: 2016-06-02
Language of the case: Polish
Court formation: Ninth Chamber
Subject matter: Taxation;Excise duties
Procedure: Reference for a preliminary ruling
Origin: Poland

Summary — Judgment of the Court (Ninth Chamber), 2 June 2016 1. EU law — Principles — Proportionality — Scope — Observance by Member States in the exercise of the powers conferred by EU directives 2. Tax provisions — Harmonisation of laws — Taxation of energy products and electricity — Directive 2003/96 — National Legislation under which sellers of heating fuel are required to submit a monthly list of statements that the products purchased are for heating purposes — Lawfulness — Application of the excise duty applicable for motor fuels in the case of non-compliance with the requirement to submit such a list — Unlawful (Council Directive 2003/96) 3. Member States — Retained powers — Field of penalties relating to tax — Obligation to exercise that power in accordance with European Union law and its general principles 1. See the text of the decision. (see para. 20) 2. Directive 2003/96 restructuring the Community framework for the taxation of energy products and electricity and the principle of proportionality must be interpreted as: - not precluding national legislation under which sellers of heating fuel are required to submit, within a prescribed time limit, a monthly list of statements from purchasers that the products purchased are for heating purposes, and - precluding national legislation under which, if a list of statements from purchasers is not submitted within a prescribed time limit, the excise duty applicable for motor fuels is applied to the heating fuel sold, even though it has been found that the intended use of that product for heating purposes is not in doubt. On the one hand, having regard to the discretion which Member States have as to the measures and mechanisms to adopt in order to prevent tax avoidance and evasion connected with the sale of heating fuels and since a requirement to submit to the competent authorities a list of statements from purchasers is not manifestly disproportionate, it must be held that such a requirement is an appropriate measure to achieve such an objective and does not go beyond what is necessary to attain it. On the other hand, a provision of national law, under which, in the event of failure to submit a list of statements from purchasers within the time limit, the excise duty applicable for motor fuels is automatically applied to heating fuels even if those fuels are used as such, runs counter to the general scheme and purpose of Directive 2003/96, which are based on the principle that energy products are taxed in accordance with their actual use. Furthermore, such an automatic application of the rate of excise duty provided for motor fuels because of the infringement of the requirement to submit such a list infringes the principle of proportionality. The application of the rate of excise duty provided for motor fuels to heating fuels because of the infringement of that requirement, where it has been held that there was no doubt as to the intended use of those products, goes further than is necessary to prevent tax avoidance and evasion. (see paras 25, 26, 33-35, 39, 42, operative part) 3. See the text of the decision. (see para. 40)