62023CJ0266_SUM
Case C‑266/23
A. S.A.
v
Dyrektor Izby Administracji Skarbowej w Bydgoszczy
(Request for a preliminary rulingfrom the Naczelny Sąd Administracyjny)
Judgment of the Court (Tenth Chamber) of 13 June 2024
(Reference for a preliminary ruling – Directive 2003/96/EC – Article 2(4)(b), third indent – Article 17(1)(a) – Excise duty – Taxation of energy products and electricity – Electricity used in electrolysis – Tax reductions on the consumption of energy products and electricity for energy-intensive businesses – Purchase of energy products and electricity – Actual cost of energy purchased – Distribution tariffs – Criteria for exemption – Principle of equality and non-discrimination)
Harmonisation of fiscal legislation – Taxation of energy products and electricity – Directive 2003/96 – Tax reductions – Energy intensive businesses – Actual cost of energy purchased – Concept – Broad interpretation – Compulsory distribution tariffs for that energy – Included
(Council Directive 2003/96, Art. 17(1)(a))
(see paragraphs 30-35, operative part 1)
Harmonisation of fiscal legislation – Taxation of energy products and electricity – Directive 2003/96/EC – Tax reductions – Energy intensive businesses – Benefit of an exemption reserved for electricity used in electrolytic processes – National legislation refusing an exemption from excise duty – Whether permissible – Condition – Respect for the principle of equal treatment – Total amount of those exemptions not exceeding the amount of excise duty paid – Irrelevant
(Council Directive 2003/96, Art. 17(1)(a))
(see paragraphs 45-50, 53, 54, 57, operative part 2)
See the text of the decision.