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?
____________1 OJ 2003 L 275, p. 32.