CELEX: 62013CA0606
Language: en
Date: 2015-10-01 00:00:00
Title: Case C-606/13: Judgment of the Court (Seventh Chamber) of 1 October 2015 (request for a preliminary ruling from the Kammarrätten i Sundsvall — Sweden) — OKG AB v Skatteverket (Reference for a preliminary ruling — Directive 2003/96/EC — Articles 4 and 21 — Directive 2008/118/EC — Directive 92/12/EEC — Article 3(1) — Scope — Rules of a Member State — Levying of a tax on the thermal power of nuclear reactors)

16.11.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 381/4
            
         Judgment of the Court (Seventh Chamber) of 1 October 2015 (request for a preliminary ruling from the Kammarrätten i Sundsvall — Sweden) — OKG AB v Skatteverket
   (Case C-606/13) (1)
   
   ((Reference for a preliminary ruling - Directive 2003/96/EC - Articles 4 and 21 - Directive 2008/118/EC - Directive 92/12/EEC - Article 3(1) - Scope - Rules of a Member State - Levying of a tax on the thermal power of nuclear reactors))
   (2015/C 381/03)
   Language of the case: Swedish
   
      Referring court
   
   Kammarrätten i Sundsvall
   
      Parties to the main proceedings
   
   
      Applicant: OKG AB
   
      Defendant: Skatteverket
   
      Operative part of the judgment
   
   
               1.
            
            
               Articles 4(2) and 21(5) 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 a national rule, such as the one at issue in the main proceedings, which provides for the levying of a tax on the thermal power of nuclear reactors, in so far as such a tax does not come within the scope of that directive.
            
         
               2.
            
            
               Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products must be interpreted as meaning that a tax on the thermal power of a nuclear reactor is not an excise duty for the purposes of that directive.
            
         
      (1)  OJ C 39, 8.2.2014.