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Case C-553/21: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 8 September 2021 — Hauptzollamt Hamburg v Shell Deutschland Oil GmbH
ECLI:EU:UNKNOWN:62021CN0553
62021CN0553
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6.12.2021
EN
Official Journal of the European Union
C 490/22
(Case C-553/21)
(2021/C 490/21)
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
Question referred
Does the principle of proportionality under EU law apply also to the optional tax reduction provided for in the fourth indent of the first sentence of Article 5 of Directive 2003/96/EC, (1) such that the Member State may not refuse to grant the tax reduction after the period for making an application under national law has expired, if assessment has not yet been time-barred at the time the application is received by the competent authority?
(1) Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ 2003 L 283, p. 51).