Joined Cases C-215/16, C-216/16, C-220/16 and C-221/16: Judgment of the Court (First Chamber) of 20 September 2017 (requests for preliminary ruling from the Tribunal Superior de Justicia de Castilla-La Mancha — Spain) — Elecdey Carcelen SA (C-215/16), Energías Eólicas de Cuenca SA (C-216/16), Iberenova Promociones SAU (C-220/16), Iberdrola Renovables Castilla La Mancha SA (C-221/16) v Comunidad Autónoma de Castilla-La Mancha (References for a preliminary ruling — Environment — Electricity generated by wind power — Directive 2009/28/EC — Promotion of the use of energy from renewable sources — Subparagraph (k) of the second subparagraph of Article 2 — Aid scheme — Subparagraph (e) of the second subparagraph of Article 13(1) — Administrative charges — Directive 2008/118/EC — General arrangements for excise duty — Article 1(2) — Other indirect taxes for specific purposes — Directive 2003/96/EC — Taxation of energy products and electricity — Article 4 — Minimum rate of taxation on energy — Levy imposed on turbines designed to produce electricity)
Date: 2017-09-20
Institutions: Court of Justice
Subjects: electrical energy, energy production, environmental protection, environmental tax, excise duty, fiscal policy, indirect tax, renewable energy, wind energy








C_2017382EN.01002201.xml










13.11.2017   


EN


Official Journal of the European Union


C 382/22





Judgment of the Court (First Chamber) of 20 September 2017 (requests for preliminary ruling from the Tribunal Superior de Justicia de Castilla-La Mancha — Spain) — Elecdey Carcelen SA (C-215/16), Energías Eólicas de Cuenca SA (C-216/16), Iberenova Promociones SAU (C-220/16), Iberdrola Renovables Castilla La Mancha SA (C-221/16) v Comunidad Autónoma de Castilla-La Mancha
(Joined Cases C-215/16, C-216/16, C-220/16 and C-221/16) (1)

((References for a preliminary ruling - Environment - Electricity generated by wind power - Directive 2009/28/EC - Promotion of the use of energy from renewable sources - Subparagraph (k) of the second subparagraph of Article 2 - Aid scheme - Subparagraph (e) of the second subparagraph of Article 13(1) - Administrative charges - Directive 2008/118/EC - General arrangements for excise duty - Article 1(2) - Other indirect taxes for specific purposes - Directive 2003/96/EC - Taxation of energy products and electricity - Article 4 - Minimum rate of taxation on energy - Levy imposed on turbines designed to produce electricity))
(2017/C 382/25)
Language of the case: Spanish

Referring court

Tribunal Superior de Justicia de Castilla-La Mancha

Parties to the main proceedings


Applicants: Elecdey Carcelen SA (C-215/16), Energías Eólicas de Cuenca SA (C-216/16), Iberenova Promociones SAU (C-220/16), Iberdrola Renovables Castilla La Mancha SA (C-221/16)

Defendant: Comunidad Autónoma de Castilla-La Mancha

Operative part of the judgment







1.


Directive 2009/28/EC of the European Parliament and of the Council of 23 April 2009 on the promotion of the use of energy from renewable sources and amending and subsequently repealing Directives 2001/77/EC and 2003/30/EC, in particular, subparagraph (k) of the second subparagraph of Article 2 and subparagraph (e) of the second subparagraph of Article 13(1) thereof, must be interpreted as not precluding national legislation, such as that at issue in the cases in the main proceedings, which provides for the application of a levy on wind turbines designed to produce electricity;










2.


Article 4 of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity must be interpreted as not precluding national legislation, such as that at issue in the cases in the main proceedings, which provides for the application of a levy on wind turbines designed to produce electricity, since that levy does not tax energy products or electricity, within the meaning of Article 1 and Article 2(1) and (2) of that directive, and, therefore, does not fall within its scope










3.


Article 1(2) of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC must be interpreted as not precluding national legislation, such as that at issue in the cases in the main proceedings, which provides for the application of a levy on wind turbines designed to produce electricity, since that levy does not constitute a tax imposed on the consumption of energy products or electricity, and, therefore, does not fall within the scope of that directive.






(1)  OJ C 243, 4.7.2016.