Language of document :

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

(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.

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1 OJ C 269, 14.8.2017.