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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)
ECLI:EU:UNKNOWN:62014CA0043
62014CA0043
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27.4.2015
Official Journal of the European Union
C 138/19
(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
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.