Order of the Court (Ninth Chamber) of 8 July 2025 (request for a preliminary ruling from the Finanzgericht Düsseldorf) – Emscher Aufbereitung GmbH v Hauptzollamt Duisburg
(Case C-148/25, Emscher Aufbereitung) 1
(Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the case-law – Directive 2003/96/EC – Taxation of energy products and electricity – Article 2(4)(b) – Concept of dual use of energy products – Competence of the Member States – Tax levied in breach of national law – Calculation of interest – Point from which time starts to run)
Language of the case: German
Referring court
Finanzgericht Düsseldorf
Parties to the main proceedings
Applicant: Emscher Aufbereitung GmbH
Defendant: Hauptzollamt Duisburg
Operative part of the order
EU law must be interpreted as not requiring that, when a tax on energy products unduly levied as a result of a misinterpretation of the concept of ‘dual use’ is refunded, the amount refunded must be increased by interest calculated from the date of the undue payment, provided that the use in question constitutes ‘dual use’ within the meaning of the second indent of Article 2(4)(b) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity and that, consequently, the question of determining the period to be taken into account for calculating that interest is solely a matter for national law.
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1 Date lodged: 17.2.2025.