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Case C-43/14: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 18 December 2013 — ŠKO-ENERGO, s.r.o. v Odvolací finanční ředitelství
ECLI:EU:UNKNOWN:62014CN0043
62014CN0043
December 18, 2013
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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.
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Language of the case: Czech
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