Language of document :

Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 18 December 2013 — Ško-Energo, s.r.o. v Odvolací finanční ředitelství

(Case C-43/14)

Language of the case: Czech

Referring court

Nejvyšší správní soud

Parties to the main proceedings

Applicant: Ško-Energo, s.r.o.

Defendant: Odvolací finanční ředitelství

Question referred

Must Article 10 of Directive 2003/87/EC 1 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 be interpreted as preventing the application of provisions of national law which make the allocation free of charge of emission allowances in the relevant period subject to gift tax?

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1 OJ 2003 L 275, p. 32.