Judgment — ECLI:EU:C:2009:539
Date: 2009-09-10
Language of the case: German
Court formation: Third Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Environment;Taxation;Principles, objectives and tasks of the Treaties
Concepts: Environment;Legal certainty;Principle of the protection of legitimate expectations
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary of the Judgment 1. Environment – Promotion of the use of biofuels or other renewable fuels for transport – Directive 2003/30 (European Parliament and Council Directive 2003/30, Art. 3) 2. Environment – Promotion of the use of biofuels or other renewable fuels for transport – Directive 2003/30 (European Parliament and Council Directive 2003/30) 1. Article 3 of Directive 2003/30 on the promotion of the use of biofuels or other renewable fuels for transport must be interpreted as meaning that it does not preclude national rules which exclude, from the tax exemption scheme provided for in those rules for biofuels, a product which is composed of a blend of vegetable oil, fossil gas oil and specific additives. On the one hand, it is clear from recital 19 in the preamble to the directive that, although a tax exemption scheme is one of the means available to the Member States for attaining the objectives laid down in the directive, other means may also be envisaged, such as financial assistance for the processing industry and the establishment of a compulsory rate of biofuels for oil companies. On the other hand, it is apparent from Article 3(4) of Directive 2003/30 that the Member States also enjoy a wide discretion with regard to the products which they wish to promote in order to attain the objectives laid down in the directive, for they may choose to give priority to the promotion of certain types of fuels by taking account of their overall cost-effective climate and environmental balance, while also taking into account competitiveness and security of supply. (see paras 36-37, 41, operative part 1) 2. In the context of Directive 2003/30 on the promotion of the use of biofuels or other renewable fuels for transport, it is not, in principle, contrary to the general principles of legal certainty and the protection of legitimate expectations for a Member State, with regard to a product composed of a blend of vegetable oil, fossil gas oil and specific additives, to withdraw, before the expiry date initially laid down in the national rules, the tax exemption scheme which applied to that product. In any event, such a withdrawal does not require the presence of exceptional circumstances. However, it is for the national court to consider, in the context of an overall assessment in the specific case, whether those principles have been observed by taking account of all relevant circumstances. (see para. 68, operative part 2)