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Case C-302/17: Judgment of the Court (Sixth Chamber) of 12 April 2018 (reference for a preliminary ruling from the Krajský súd v Bratislave — Slovakia) — PPC Power a.s. v Finančné riaditeľstvo Slovenskej republiky, Daňový úrad pre vybrané daňové subjekty (Reference for a preliminary ruling — Environment — Directive 2003/87/EC — Scheme for greenhouse gas emission allowance trading — Objectives — Free allocation of allowances — National legislation making transferred and unused allowances subject to taxation)
ECLI:EU:UNKNOWN:62017CA0302
62017CA0302
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(Case C-302/17) (1)
‘(Reference for a preliminary ruling — Environment — Directive 2003/87/EC — Scheme for greenhouse gas emission allowance trading — Objectives — Free allocation of allowances — National legislation making transferred and unused allowances subject to taxation)’
Language of the case: Slovak
Referring court
Krajský súd v Bratislave (Slovakia)
Parties to the main proceedings
Applicant: PPC Power a.s.
Defendant: Finančné riaditeľstvo Slovenskej republiky, Daňový úrad pre vybrané daňové subjekty
Operative part of the judgment
Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC must be interpreted as precluding national legislation, such as that at issue in the main proceedings, which taxes, at 80 % of their value, greenhouse gas emission allowances allocated free of charge which have been sold or not used by the undertakings subject to the greenhouse gas emission trading scheme.
(1) OJ C 269, 14.8.2017.