CELEX: 62021CN0553
Language: en
Date: 2021-09-08 00:00:00
Title: Case C-553/21: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 8 September 2021 — Hauptzollamt Hamburg v Shell Deutschland Oil GmbH

6.12.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 490/22
            
         
      Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 8 September 2021 — Hauptzollamt Hamburg v Shell Deutschland Oil GmbH
      (Case C-553/21)
      (2021/C 490/21)
      Language of the case: German
      
         Referring court
      
      Bundesfinanzhof
      
         Parties to the main proceedings
      
      
         Appellant in the appeal on a point of law: Hauptzollamt Hamburg
      
         Respondent in the appeal on a point of law: Shell Deutschland Oil GmbH
      
         Question referred
      
      Does the principle of proportionality under EU law apply also to the optional tax reduction provided for in the fourth indent of the first sentence of Article 5 of Directive 2003/96/EC, (1) such that the Member State may not refuse to grant the tax reduction after the period for making an application under national law has expired, if assessment has not yet been time-barred at the time the application is received by the competent authority?
      
         (1)  Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ 2003 L 283, p. 51).