Case C-699/25, Green forest project: Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 5 November 2025 – Direktor na Teritorialna direktsia Plovdiv na Natsionalnata agentsia za prihodite v Green forest project AD
Date: 2025-11-05
Institutions: Court of Justice
Subjects: biogas, biomass, electrical energy, energy crisis, energy law, price of energy, profit, tax exemption, tax harmonisation, tax law








C_202600447EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2026/447


2.2.2026






Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 5 November 2025 – Direktor na Teritorialna direktsia Plovdiv na Natsionalnata agentsia za prihodite v ‘Green forest project’ AD


(Case C-699/25, Green forest project)

(C/2026/447)
Language of the case: Bulgarian

Referring court

Varhoven administrativen sad

Parties to the main proceedings


Appellant: Direktor na Teritorialna direktsia Plovdiv na Natsionalnata agentsia za prihodite

Respondent:
            ‘Green forest project’ AD

Questions referred







1.


How is Article 7(1)(e) of Council Regulation (EU) 2022/1854 (1) of 6 October 2022 on an emergency intervention to address high energy prices to be interpreted in the light of the question as to whether a producer generating electricity which, in its production process, obtains a fuel directly from biomass and that fuel is biomethane, comes within the scope of the derogation provided for in Article 7(1)(e) of that regulation?










2.


How is Article 7(1)(e) of Council Regulation (EU) 2022/1854 of 6 October 2022 on an emergency intervention to address high energy prices to be interpreted in the light of the question as to whether the derogation provided for in Article 7(1)(e) of that regulation is dependent on the percentage of biomethane in the gas, in particular whether biogas with a low percentage of biomethane may constitute a ground for the payment of earmarked contributions and for the non-application of that derogation?










3.


How is Article 7(1)(e) of Council Regulation (EU) 2022/1854 of 6 October 2022 on an emergency intervention to address high energy prices to be interpreted in the light of the possibility for the Member State to draw a distinction in relation to the technology for producing biomethane to be used as a fuel in the generation of electricity, [and] does that possibility entitle the Member State to require the producer to pay solidarity contributions?










4.


Do the possibility for the Member State to derogate from Articles 4 to 7 of [Regulation 2022/1854] and the absence of the derogation provided for in Article 7(1)(e) of [that regulation] in national legislation constitute an incorrect application of the Regulation?










5.


Does the absence of harmonised EU-wide standards with respect to the percentage of biomethane in biogas allow a Member State to require producers generating electricity to pay solidarity contributions, even though biomethane was used?






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


ELI: http://data.europa.eu/eli/C/2026/447/oj
ISSN 1977-091X (electronic edition)