I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
(Case C-220/19) (*)
(Reference for a preliminary ruling - Directive 2008/118/EC - General arrangements for excise duty - Article 1(2) - Other indirect taxes on excise goods - Directive 2009/28/EC - Promotion of the use of energy from renewable sources - Article 1 and Article 3(1), (2) and (3)(a), the latter paragraph read in conjunction with Article 2(k) - Directive 2009/72/EC - Common rules for the internal market in electricity - Tax on the value of electricity production - Nature and structure of the tax - Electricity from renewable sources and electricity from non-renewable sources taxed in the same way)
(2021/C 163/04)
Language of the case: Spanish
Applicant: Promociones Oliva Park SL
Defendant: Tribunal Económico Administrativo Regional (TEAR) de la Comunidad Valenciana
1.Article 1(2) of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC must be interpreted as not precluding national legislation which provides for the levying of a tax on the production and incorporation of electricity into the electricity system in the national territory and the taxable amount of which is the total amount of income received by the taxpayer from carrying out those activities, without taking into account the amount of electricity actually produced and incorporated into that system;
2.Article 1 and Article 3(1), (2) and (3)(a) of Directive 2009/28/EC of the European Parliament and of the Council of 23 April 2009 on the promotion of the use of energy from renewable sources and amending and subsequently repealing Directives 2001/77/EC and 2003/30/EC, the latter paragraph being read in conjunction with subparagraph (k) of the second subparagraph of Article 2 of that directive, must be interpreted as not precluding national legislation providing for the levying of a tax at a single rate on the production of electricity and its incorporation into the electricity system, including where that electricity is produced from renewable sources and which does not have as its objective the protection of the environment but to increase the volume of budgetary revenue;
3.Article 107(1) TFEU and Articles 32 to 34 of Directive 2009/72/EC of the European Parliament and of the Council of 13 July 2009 concerning common rules for the internal market in electricity and repealing Directive 2003/54/EC must be interpreted as not precluding national legislation which provides for the levying of a national tax on the production and incorporation of electricity into the electricity system in the territory of a Member State, where that tax is not applied to the incorporation into that system of electricity produced in the other Member States.
(*) Language of the case: Spanish.