CELEX: 62017CA0302
Language: en
Date: 2018-04-12 00:00:00
Title: Case C-302/17: Judgment of the Court (Sixth Chamber) of 12 April 2018 (reference for a preliminary ruling from the Krajský súd v Bratislave — Slovakia) — PPC Power a.s. v Finančné riaditeľstvo Slovenskej republiky, Daňový úrad pre vybrané daňové subjekty (Reference for a preliminary ruling — Environment — Directive 2003/87/EC — Scheme for greenhouse gas emission allowance trading — Objectives — Free allocation of allowances — National legislation making transferred and unused allowances subject to taxation)

201805250231897602018/C 200/243022017CJC20020180611EN01ENINFO_JUDICIAL20180412191911Case C-302/17: Judgment of the Court (Sixth Chamber) of 12 April 2018 (reference for a preliminary ruling from the Krajský súd v Bratislave — Slovakia) — PPC Power a.s. v Finančné riaditeľstvo Slovenskej republiky, Daňový úrad pre vybrané daňové subjekty (Reference for a preliminary ruling — Environment — Directive 2003/87/EC — Scheme for greenhouse gas emission allowance trading — Objectives — Free allocation of allowances — National legislation making transferred and unused allowances subject to taxation)
 ---documentbreak--- C2002018EN1910120180412EN0024191191Judgment of the Court (Sixth Chamber) of 12 April 2018 (reference for a preliminary ruling from the Krajský súd v Bratislave — Slovakia) — PPC Power a.s. v Finančné riaditeľstvo Slovenskej republiky, Daňový úrad pre vybrané daňové subjekty
   (Case C-302/17) (
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      )
   ‛(Reference for a preliminary ruling — Environment — Directive 2003/87/EC — Scheme for greenhouse gas emission allowance trading — Objectives — Free allocation of allowances — National legislation making transferred and unused allowances subject to taxation)’2018/C 200/24Language of the case: Slovak
      Referring court
   
   Krajský súd v Bratislave (Slovakia)
   
      Parties to the main proceedings
   
   
      Applicant: PPC Power a.s.
   
      Defendant: Finančné riaditeľstvo Slovenskej republiky, Daňový úrad pre vybrané daňové subjekty
   
      Operative part of the judgment
   
   Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC must be interpreted as precluding national legislation, such as that at issue in the main proceedings, which taxes, at 80 % of their value, greenhouse gas emission allowances allocated free of charge which have been sold or not used by the undertakings subject to the greenhouse gas emission trading scheme.
   (
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      )	OJ C 269, 14.8.2017.