Case C-327/25, VETS Svoge: Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 14 May 2025 – VETS Svoge EOOD v Predsedatel na upravitelnia savet na Fond Sigurnost na elektroenergiynata sistema
Date: 2025-05-14
Institutions: Court of Justice
Subjects: double taxation, electrical energy, energy production, free movement of capital, price of energy, renewable energy, revenue, right to property, sale








C_202504436EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/4436


18.8.2025






Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 14 May 2025 – ‘VETS Svoge’ EOOD v Predsedatel na upravitelnia savet na Fond ‘Sigurnost na elektroenergiynata sistema’
               


(Case C-327/25, VETS Svoge)

(C/2025/4436)
Language of the case: Bulgarian

Referring court

Varhoven administrativen sad

Parties to the main proceedings


Appellant on a point of law:
            ‘VETS Svoge’ EOOD

Respondent on a point of law: Predsedatel na upravitelnia savet na Fond ‘Sigurnost na elektroenergiynata sistema’
         

Questions referred







1.


Must Article 8 of Regulation (EU) 2022/1854 (1) be interpreted as meaning that a national measure such as the contribution of 5 % of the revenues from the sale of electricity provided for in Article 36f of the Zakon za energetikata (Energy Law) can be maintained and a mandatory cap can simultaneously be imposed on electricity producers’ market revenues?










2.


If the answer to Question 1 is in the affirmative: Must Article 8 of Regulation (EU) 2022/1854 be interpreted as permitting the contribution of 5 % of revenues from the sale of electricity to be calculated and due on amounts exceeding the mandatory revenue cap, which the electricity producers must pass on to the Fond ‘sigurnost na elektroenergiynata sistema’ (Electricity Supply Security Fund) and which do not constitute proceeds for them? Can it be assumed when interpreting that provision that the contribution of 5 % of revenues from the sale of electricity does not constitute discrimination, even though it results, for some electricity producers, in the same amounts being taxed twice?










3.


In light of the interpretation of






—


Articles 2(1) and (2) and 4 of Regulation (EU) 2021/1119, (2) read in conjunction with Article 191(2) TFEU, which govern the fundamental importance of the Member States’ transition to an energy system based on renewable sources,










—


Article 3(1), (3) and (4) of Directive (EU) 2018/2001, (3) which governs the European Union’s binding target for energy from renewable sources to represent a certain share by 2030 and the Member States’ obligation to ensure that that share is achieved,










—


Articles 3(a), (b), (h) and (p) and 10(1), (4) and (5) of Regulation (EU) 2019/943, (4) read in conjunction with recitals 22 and 23 of that regulation and Article 5(1), (3) and (4) of Directive (EU) 2019/944 (5) and Article 8 of Regulation (EU) 2022/1854, which govern the principles relating to price formation on the energy trading market:
Does EU law permit the Bulgarian State to levy and collect contributions from the producers of electricity from renewable sources, such as the contribution governed by Article 36f of the Energy Law and calculated on the amounts exceeding the mandatory revenue cap, which the electricity producers must pass on to the Electricity Supply Security Fund and which do not constitute proceeds for them? Can such treatment be considered proportionate in light of the interpretation of those provisions, even though the electricity producers’ actual operating costs are not taken into account?














4.


Must Article 63 TFEU and Article 17 of the Charter of Fundamental Rights of the European Union be interpreted as precluding national legislation and national practice, such as that at issue in the present case, under which amounts which an electricity producer pays to the State (amounts exceeding the mandatory cap on electricity producers’ revenues) are subject to a further State receivable (of 5 % pursuant to Article 36f of the Energy Law)?






(1)  Council Regulation (EU) 2022/1854 of 6 October 2022 on an emergency intervention to address high energy prices (OJ 2022 L 261I, p. 1).

(2)  Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing the framework for achieving climate neutrality and amending Regulations (EC) No 401/2009 and (EU) 2018/1999 (OJ 2021 L 243, p. 1).

(3)  Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources (OJ 2018 L 328, p. 82).

(4)  Regulation (EU) 2019/943 of the European Parliament and of the Council of 5 June 2019 on the internal market for electricity (OJ 2019 L 158, p. 54).

(5)  Directive (EU) 2019/944 of the European Parliament and of the Council of 5 June 2019 on common rules for the internal market for electricity and amending Directive 2012/27/EU (OJ 2019 L 158, p. 125).


ELI: http://data.europa.eu/eli/C/2025/4436/oj
ISSN 1977-091X (electronic edition)