62022CJ0743_SUM
Case C‑743/22
DISA Suministros y Trading SLU (DISA)
v
Agencia Estatal de la Administración Tributaria
(Request for a preliminary ruling from the Tribunal Supremo(Supreme Court, Spain))
Judgment of the Court (Fifth Chamber) of 30 May 2024
(Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 5 – Excise duty on mineral oils – Regional rate of excise duties on mineral oils on top of the national rate – Differentiated rates of excise duties in the territory of a Member State according to the region in which the product is consumed)
Tax provisions – Harmonisation of laws – Taxation of energy products and electricity – Directive 2003/96 – Mineral oils – Regional rate of excise duties on mineral oils in addition to the national rate – Differentiated rates of excise duties in the territory of a Member State according to the region in which the product is consumed – Not permissible
(Council Directive 2003/96, recitals 1 to 5, 15 and 24 and Arts 1, 5, 6, 7 and 15 to 19 and Annex II)
(see paragraphs 35, 55, 66, operative part)
Tax provisions – Harmonisation of laws – Taxation on energy products and electricity and excise duty – Directives 2003/96 and 2008/118 – Levying of other indirect taxes – Specific purposes – Concept
(Council Directives 2003/96 and 2008/118, Art. 1(2))
(see paragraphs 59-65)
See the text of the decision.