Context: Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 1 July 2024 – Braila Winds SRL v Președintele Agenției Naționale de Administrare Fiscală, Agenția Națională de Administrare Fiscală, Agenția Națională de Administrare Fiscală – Direcția Generală Proceduri pentru Administrarea Veniturilor, Ministerul Finanțelor Publice – Direcția Generală de Soluționare a Contestațiilor, and DGRFP București – Administrația Fiscală pentru Contribuabili Mijlocii București
Article in the EU VAT Directive
Article 401 of the EU VAT Directive 2006/112/EC
Article 401
Without prejudice to other provisions of Community law, this Directive shall not prevent aMember State from maintaining or introducing taxes on insurance contracts, taxes on betting andgambling, excise duties, stamp duties or, more generally, any taxes, duties or charges which cannotbe characterised as turnover taxes, provided that the collecting of those taxes, duties or chargesdoes not give rise, in trade between Member States, to formalities connected with the crossing offrontiers.
Facts
Not yet known
Questions
Must the provisions of Articles 107 and 108 TFEU be interpreted as meaning that national legislation which imposes a tax only on certain producers of electricity, such as renewable [energy producers], [and] not all electricity producers, constitutes State aid granted to such producers and subject to the notification requirement?
Must the provisions of Article 3(1) and (4), Article 9(2) and Article 58(b) to (d) of Directive 2019/944, 1 as well as Article 3(b), (f), (g), (j) and (n) of Regulation 2019/943, 2 under which the Member States must guarantee a level playing field and non-discriminatory conditions to electricity producers, be interpreted as precluding national legislation that imposes an additional tax only on certain electricity producers, including renewable [energy producers], exempting certain categories of producers from paying tax, even though all electricity producers are in a comparable situation, having regard, inter alia, to the comparable income obtained from the sale of electricity?
Must Articles 49, 56 and 63 TFEU, as well as Article 17 of the Charter of Fundamental Rights of the European Union, be interpreted as precluding national legislation which imposes a discriminatory and excessive tax only on certain producers of electricity (including renewable [energy producers]), to the exclusion of other categories of producer?
Prior to Regulation 2022/1854, 1 must Directive 2019/944 and Regulation 2019/943 be interpreted as precluding national legislation that results in the fixing of selling prices or a restriction on the freedom to set selling prices?
Must (a) the precautionary principle, the principle that preventive action should be taken, the principle that pollution should be rectified at source and the ‘polluter pays’ principle, and (b) Article 2(1) and (2) [and] Article 4 of Regulation 2021/1119, 1 in conjunction with Article 191(2) TFEU and Article 3(1), (3) and (4) of Directive 2018/2001, 2 which regulates the objectives of climate neutrality at EU level, be interpreted as precluding national legislation that undermines the European objectives relating to the achievement of climate neutrality and the European Union’s policy on energy taxation? If so, what are the criteria to be met when determining that tax in order to comply with the principles set out above?
Must Article 401 of Directive 2006/112/EC 1 be interpreted as precluding national legislation such as that introduced by [Ordonanța de urgență a Guvernului nr. 27/2022 privind măsurile aplicabile clienților finali din piața de energie electrică și gaze naturale în perioada 1 aprilie 2022-31 martie 2023, precum și pentru modificarea și completarea unor acte normative, cu modificările și completările ulterioare (Government Emergency Order No 27/2022 laying down measures applicable to final customers in the electricity and natural gas market during the period from 1 April 2022 to 31 March 2023, and amending and supplementing certain legislative acts, as subsequently amended and supplemented)], which imposes a turnover tax on revenue from the sale of electricity?
Source
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