CELEX: 62014CA0043
Language: en
Date: 2015-02-26 00:00:00
Title: Case C-43/14: Judgment of the Court (Second Chamber) of 26 February 2015 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — ŠKO-ENERGO s.r.o. v Odvolací finanční ředitelství (Reference for a preliminary ruling — Protection of the ozone layer — Scheme for greenhouse gas emission allowance trading within the European Union — Method of allocating allowances — Allocation of allowances free of charge — Application of gift tax to such an allocation)

27.4.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 138/19
            
         Judgment of the Court (Second Chamber) of 26 February 2015 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — ŠKO-ENERGO s.r.o. v Odvolací finanční ředitelství
   (Case C-43/14) (1)
   
   ((Reference for a preliminary ruling - Protection of the ozone layer - Scheme for greenhouse gas emission allowance trading within the European Union - Method of allocating allowances - Allocation of allowances free of charge - Application of gift tax to such an allocation))
   (2015/C 138/25)
   Language of the case: Czech
   
      Referring court
   
   Nejvyšší správní soud
   
      Parties to the main proceedings
   
   
      Applicant: ŠKO-ENERGO s.r.o.
   
      Defendant: Odvolací finanční ředitelství
   
      Operative part of the judgment
   
   Article 10 of 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 the imposition of a gift tax such as that at issue in the main proceedings if it does not respect the 10 % ceiling on the allocation of emission allowances for consideration laid down in that article, which is a matter for the referring court to determine.
   
      (1)  OJ C 142, 12.5.2014.