Case C‑43/14

ŠKO-Energo s. r. o.

v

Odvolací finanční ředitelství

(Request for a preliminary ruling from the Nejvyšší správní soud)

‛Reference for a preliminary ruling — Protection of the ozone layer — Scheme for greenhouse gas emission allowance trading within the European Union — Method of allocating allowances — Allocation of allowances free of charge — Application of gift tax to such an allocation’

Summary — Judgment of the Court (Second Chamber), 26 February 2015

Environment — Atmospheric pollution — Directive 2003/87 — Scheme for greenhouse gas emission allowance trading — Method for allocating allowances — Allocation of allowances free of charge — Principle — Scope — Application of gift tax to such an allocation — Not permissible

(European Parliament and Council Directive 2003/87, Art. 10)

Article 10 of Directive 2003/87 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61 must be interpreted as precluding the imposition of a gift tax if it does not respect the 10% ceiling on the allocation of emission allowances for consideration laid down in that article, which is a matter for the national court to determine.

Member States may, as a rule, adopt economic policy measures, such as price controls on the markets for certain essential goods or resources, determining the manner in which the value of the emission allowances allocated free of charge to producers is to be passed on to consumers. Nevertheless, the adoption of such measures must not neutralise the principle that emission allowances are allocated free of charge; nor may it undermine the objectives pursued by Directive 2003/87. The principle of allocation free of charge under Article 10 of Directive 2003/87 precludes not only the direct fixing of a price for the allocation of emission allowances but also the subsequent levying of a charge in respect of their allocation.

With a view to compliance with the principle of equality, compliance with the ceiling of 10% of the number of allowances which may be allocated for consideration should be assessed from the point of view of operators in each of the sectors concerned and not in relation to all the allowances allocated by the Member State.

(see paras 20-22, 28-30, operative part)

Case C‑43/14

ŠKO-Energo s. r. o.

v

Odvolací finanční ředitelství

(Request for a preliminary ruling from the Nejvyšší správní soud)

‛Reference for a preliminary ruling — Protection of the ozone layer — Scheme for greenhouse gas emission allowance trading within the European Union — Method of allocating allowances — Allocation of allowances free of charge — Application of gift tax to such an allocation’

Summary — Judgment of the Court (Second Chamber), 26 February 2015

Environment — Atmospheric pollution — Directive 2003/87 — Scheme for greenhouse gas emission allowance trading — Method for allocating allowances — Allocation of allowances free of charge — Principle — Scope — Application of gift tax to such an allocation — Not permissible

(European Parliament and Council Directive 2003/87, Art. 10)

Article 10 of Directive 2003/87 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61 must be interpreted as precluding the imposition of a gift tax if it does not respect the 10% ceiling on the allocation of emission allowances for consideration laid down in that article, which is a matter for the national court to determine.

Member States may, as a rule, adopt economic policy measures, such as price controls on the markets for certain essential goods or resources, determining the manner in which the value of the emission allowances allocated free of charge to producers is to be passed on to consumers. Nevertheless, the adoption of such measures must not neutralise the principle that emission allowances are allocated free of charge; nor may it undermine the objectives pursued by Directive 2003/87. The principle of allocation free of charge under Article 10 of Directive 2003/87 precludes not only the direct fixing of a price for the allocation of emission allowances but also the subsequent levying of a charge in respect of their allocation.

With a view to compliance with the principle of equality, compliance with the ceiling of 10% of the number of allowances which may be allocated for consideration should be assessed from the point of view of operators in each of the sectors concerned and not in relation to all the allowances allocated by the Member State.

(see paras 20-22, 28-30, operative part)