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Case C-743/22, DISA: Judgment of the Court (Fifth Chamber) of 30 May 2024 (request for a preliminary ruling from the Tribunal Supremo – Spain) – DISA Suministros y Trading SLU (DISA) v Agencia Estatal de Administración Tributaria (Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 5 – Excise duty on mineral oils – Regional rate of excise duties on mineral oils on top of the national rate – Differentiated rates of excise duties in the territory of a Member State according to the region in which the product is consumed)
ECLI:EU:UNKNOWN:62022CA0743
62022CA0743
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Official Journal of the European Union
C series
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C/2024/4296
15.7.2024
(Case C-743/22,
(Reference for a preliminary ruling - Taxation of energy products and electricity - Directive 2003/96/EC - Article 5 - Excise duty on mineral oils - Regional rate of excise duties on mineral oils on top of the national rate - Differentiated rates of excise duties in the territory of a Member State according to the region in which the product is consumed)
(C/2024/4296)
Language of the case: Spanish
Referring court
Parties to the main proceedings
Applicant: DISA Suministros y Trading SLU (DISA)
Defendant: Agencia Estatal de Administración Tributaria
Operative part of the judgment
Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, as amended by Council Directive 2004/74/EC of 29 April 2004, and by Council Directive 2004/75/EC of 29 April 2004, in particular Article 5 thereof,
must be interpreted as precluding national legislation which authorises regions or autonomous communities to set different rates of excise duty for the same product and the same use depending on the territory in which the product is consumed other than in the cases provided for that purpose.
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ELI: http://data.europa.eu/eli/C/2024/4296/oj
ISSN 1977-091X (electronic edition)
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