12.5.2014

Official Journal of the European Union

C 142/9

(Case C-43/14)

2014/C 142/11

Language of the case: Czech

Referring court

Parties to the main proceedings

Applicant: ŠKO-ENERGO, s.r.o.

Defendant: Odvolací finanční ředitelství

Question referred

Must Article 10 of Directive 2003/87/EC (1) 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 be interpreted as preventing the application of provisions of national law which make the allocation free of charge of emission allowances in the relevant period subject to gift tax?

(1) OJ 2003 L 275, p. 32.

* * *

Language of the case: Czech