Reports of Cases

2009 I-08343

Subject-matter

Reference for a preliminary ruling – Hessisches Finanzgericht (Germany) – Interpretation of Article 3 of Directive 2003/30/EC of the European Parliament and of the Council of 8 May 2003 on the promotion of the use of biofuels or other renewable fuels for transport (OJ 2003 L 123, p. 42) and the principles of legal certainty and legitimate expectation – National legislation replacing, before the time-limit laid down by the previous legislation, rules providing for tax exemptions for biofuels forming part of a fuel blend with an obligation to add biofuels to conventional fuels, with the effect of placing producers who had taken advantage of those exemptions at an economic disadvantage.

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• EC Treaty (Amsterdam), Article 234 : paragraph 45
• Directive 92/81 : paragraph 7
• Regulation 2031/2001 -N1 : paragraph 11
• Directive 2003/30 : paragraphs 35, 36, 38, 44, 66
• Directive 2003/30 -A01 : paragraphs 4, 33
• Directive 2003/30 -A02 : paragraph 5
• Directive 2003/30 -A03 : paragraphs 1, 6, 32, 41
• Directive 2003/30 -A03P1LA : paragraph 34
• Directive 2003/30 -A03P1LB : paragraphs 34, 55
• Directive 2003/30 -A03P4 : paragraph 37
• Directive 2003/30 -C10 : paragraph 3
• Directive 2003/30 -C12 : paragraph 3
• Directive 2003/30 -C14 : paragraph 3
• Directive 2003/30 -C19 : paragraph 3
• Directive 2003/30 -C20 : paragraph 3
• Directive 2003/30 -C22 : paragraph 3
• Directive 2003/30 -C27 : paragraph 3
• Directive 2003/96 : paragraphs 7, 44
• Directive 2003/96 -A01 : paragraphs 8, 39
• Directive 2003/96 -A02 : paragraph 9
• Directive 2003/96 -A02P1LA : paragraph 39
• Directive 2003/96 -A02P1LB : paragraph 39
• Directive 2003/96 -A02P3L2 : paragraph 39
• Directive 2003/96 -A16 : paragraph 10
• Directive 2003/96 -A16P1 : paragraph 40
• Directive 2003/96 -A16P3 : paragraph 61
• Court of Justice - Judgment C -63/93 : paragraph 46
• Court of Justice - Judgment C -286/94 : paragraph 45
• Court of Justice - Judgment C -107/97 : paragraph 46
• Court of Justice - Judgment C -381/97 : paragraph 43
• Court of Justice - Judgment C -17/01 : paragraph 46
• Court of Justice - Judgment C -487/01 : paragraph 54
• Court of Justice - Judgment C -37/02 : paragraph 53
• Court of Justice - Judgment C -376/02 : paragraphs 43, 57
• Court of Justice - Judgment C -17/03 : paragraphs 46, 49
• Court of Justice - Judgment C -181/04 : paragraph 45
• Court of Justice - Judgment C -310/04 : paragraph 53
• Court of Justice - Judgment C -384/04 : paragraph 45
• Court of Justice - Judgment C -145/06 : paragraph 40
• Court of Justice - Judgment C -271/06 : paragraph 43
• Court of Justice - Judgment C -347/06 : paragraph 45
• Court of Justice - Judgment C -517/07 : paragraph 39

Operative part

• Interprets : Directive 2003/30

Opinion

Information not available

Dates

Date of the lodging of the application initiating proceedings

• 16/05/2008

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

10/09/2009

References

Publication in the Official Journal

Application: OJ C 183 from 19.07.2008, p.14

Judgment: OJ C 267 from 07.11.2009, p.19

Name of the parties

Plantanol

Notes on Academic Writings

1. Bernard, Elsa: Procédure de renvoi préjudiciel accélérée, Europe 2008 Octobre Comm. nº 296 p.13
2. Dupont-Lassalle, Julie: Appréciation d'une réglementation nationale à l'aune des principes de confiance légitime et de sécurité juridique, Europe 2009 Novembre Comm. nº 394 p.12-13
3. Peeters, Marjan: Milieu en recht 2010 p.177-179
4. Elia, Alessio: La sovracompensazione dei costi e il legittimo affidamento nella applicazione della Direttiva n. 2003/03/CE, Diritto e pratica tributaria 2010 II p.324-332

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Hessisches Finanzgericht - Germany

Subject-matter

• Environment
  
• Taxation
  
• Principles, objectives and tasks of the Treaties
  

Provisions of national law referred to

Energiesteuergesetz (EnergieStG), Paragraph 50 Abs. 1 Nº 1

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

troisième chambre (Cour)

Judge-Rapporteur

Ó Caoimh

Advocate General

Mazák

Language(s) of the Case

• German
  

Language(s) of the Opinion

Information not available