CELEX: 62014CN0275
Language: en
Date: 2014-06-05 00:00:00
Title: Case C-275/14: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland), lodged on 5 June 2014 — Jednostka Innowacyjno-Wdrożeniowa Petrol S.C. Paczuski Maciej i Puławski Ryszard v Minister Finansów

26.5.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 171/6
            
         Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland), lodged on 5 June 2014 — Jednostka Innowacyjno-Wdrożeniowa Petrol S.C. Paczuski Maciej i Puławski Ryszard v Minister Finansów
   (Case C-275/14)
   (2015/C 171/09)
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Applicant: Jednostka Innowacyjno-Wdrożeniowa Petrol S.C. Paczuski Maciej i Puławski Ryszard
   
      Defendant: Minister Finansów
   By order of 5 February 2015, the Court held that the second subparagraph of Article 2(3) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (1) must be construed as precluding national provisions, such as those in issue in the main proceedings, which impose excise duty on additives coming under heading 3811 of the Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 1031/2008 of 19 September 2008, at a rate which differs from that applied to the fuel to which they are added.
   The second subparagraph of Article 2(3) of Directive 2003/96 must be interpreted as meaning that it may be relied on by an individual as against the competent national authority in the context of proceedings before a national court which seek to have set aside the application of national legal rules which are at variance with that provision.
   
      (1)  OJ 2003 L 283, p. 51.