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Case C-743/22, DISA: Request for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 1 December 2022 — DISA SUMINISTROS Y TRADING, S. L. U. (DISA) v Agencia Estatal de la Administración Tributaria
ECLI:EU:UNKNOWN:62022CN0743
62022CN0743
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Official Journal of the European Union
C 121/4
(Case C-743/22, DISA)
(2023/C 121/05)
Language of the case: Spanish
Referring court
Parties to the main proceedings
Appellant: DISA SUMINISTROS Y TRADING, S. L. U. (DISA)
Respondent: Agencia Estatal de la Administración Tributaria
Question referred
Must [Council] Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, (1) in particular Article 5 thereof, be interpreted as precluding a national provision, such as Article 50ter of Ley 38/1992 de Impuestos Especiales (Law 38/1992 on excise duties) of 28 December 1992, which authorised the autonomous communities to set differentiated rates of the excise duties on mineral oils for each territory in respect of the same product?
(1) OJ 2003 L 283, p. 51.