Official Journal of the European Union

C 63/7

(Case C-553/21) (*)

(Reference for a preliminary ruling - Directive 2003/96/EC - Taxation of energy products and electricity - Fourth indent of Article 5 - Differentiated rates of excise duty according to whether those products are for business or non-business use - Optional tax exemptions and reductions - Submission of an application for an optional tax reduction after the expiry of the period prescribed for that purpose but before the expiry of the period for assessment of the tax concerned - Principle of legal certainty - Principle of effectiveness - Principle of proportionality)

(2023/C 63/09)

Language of the case: German

Referring court

Parties to the main proceedings

Appellant in the appeal on a point of law: Hauptzollamt Hamburg

Respondent in the appeal on a point of law: Shell Deutschland Oil GmbH

Operative part of the judgment

The principle of effectiveness and the principle of proportionality, as a general principle of EU law, must be interpreted, in the context of implementing a provision such as that in the fourth indent of Article 5 of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity — which allows Member States to apply, under certain conditions, differentiated rates of taxation between business and non-business use, for energy products and electricity referred to in that directive — as precluding national legislation under which the competent authorities of a Member State are required to reject, automatically and without exception, an application for tax relief lodged within the period for assessment of the tax at issue as laid down in national law, on the sole ground that the applicant failed to comply with the period prescribed by that law for the submission of such an application.

(*) Language of the case: German.