Case C-391/23, Braila Winds: Judgment of the Court (Ninth Chamber) of 16 October 2025 (request for a preliminary ruling from the Curtea de Apel București – Romania) – Brăila Winds SRL v Direcția Generală Regională a Finanțelor Publice București – Administrația Fiscală pentru Contribuabili Mijlocii București, Ministerul Finanțelor, Președintele Agenției Naționale de Administrare Fiscală, Agenția Națională de Administrare Fiscală (Reference for a preliminary ruling – Article 191(2) TFEU – EU policy on the environment – Regulation (EU) 2021/1119 – EU climate-neutrality objective – Directive (EU) 2019/944 – Common rules for the internal market for electricity – National legislation imposing an income tax on producers of electricity from renewable sources – Exemption for producers of electricity from fossil fuels and biomass)
Date: 2025-10-16
Institutions: Court of Justice
Subjects: State aid, control of State aid, electrical energy, energy production, fixing of prices, polluter pays principle, price of energy, renewable energy, selling price, tax, tax exemption








C_202506106EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/6106


8.12.2025






Judgment of the Court (Ninth Chamber) of 16 October 2025 (request for a preliminary ruling from the Curtea de Apel București – Romania) – Brăila Winds SRL v Direcția Generală Regională a Finanțelor Publice București – Administrația Fiscală pentru Contribuabili Mijlocii București, Ministerul Finanțelor, Președintele Agenției Naționale de Administrare Fiscală, Agenția Națională de Administrare Fiscală


(Case C-391/23,
                (1)
Braila Winds)

(Reference for a preliminary ruling - Article 191(2) TFEU - EU policy on the environment - Regulation (EU) 2021/1119 - EU climate-neutrality objective - Directive (EU) 2019/944 - Common rules for the internal market for electricity - National legislation imposing an income tax on producers of electricity from renewable sources - Exemption for producers of electricity from fossil fuels and biomass)
(C/2025/6106)
Language of the case: Romanian

Referring court

Curtea de Apel București

Parties to the main proceedings


Applicant: Brăila Winds SRL

Defendants: Direcția Generală Regională a Finanțelor Publice București – Administrația Fiscală pentru Contribuabili Mijlocii București, Ministerul Finanțelor, Președintele Agenției Naționale de Administrare Fiscală, Agenția Națională de Administrare Fiscală

Operative part of the judgment







1.


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
must be interpreted as not precluding national legislation which imposes on producers of electricity from renewable sources a tax on the income from the sale of their electricity above a certain price fixed by that legislation.










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 (‘European Climate Law’)
must be interpreted as not precluding national legislation which imposes on producers of electricity from renewable sources a tax on the income from the sale of their electricity above a certain price fixed by that legislation, but which exempts from that tax producers of electricity from fossil fuels.






(1)  
            OJ C 321, 11.9.2023.


ELI: http://data.europa.eu/eli/C/2025/6106/oj
ISSN 1977-091X (electronic edition)