Judgment of the Court (Ninth Chamber) of 2 June 2016

„Polihim-SS" EOOD v Mitnitsa – Svishtov

Request for a preliminary ruling from the Аdministrativen sad Pleven

Reference for a preliminary ruling — Indirect taxation — Excise duties — Directive 2008/118/EC — Chargeability of excise duties — Article 7(2) — Concept of ‘departure of excise goods from a duty suspension arrangement’ — Taxation of energy products and electricity — Directive 2003/96/EC — Article 14(1)(a) — Use of energy products to produce electricity — Purchase and resale by an intermediate purchaser of energy products located in a tax warehouse — Direct delivery of energy products to an operator for the production of electricity — Indication of the intermediate purchaser as the ‘consignee’ of the products in the tax documents — Infringement of the requirements of national law as regards exemption from excise duty — Refusal of exemption — Proof of the use of the products in circumstances permitting exemption from excise duty — Proportionality

Case C-355/14


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
22/07/2016 Polihim-SS
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Judgment
ECLI:EU:C:2016:403
02/06/2016 Polihim-SS
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2016:403
02/06/2016 Polihim-SS
Application (OJ)
05/09/2014 Polihim-SS
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Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
1 The legal order of the European Union
  1.07 Interpretation of EU law
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.06 Excise duties
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.06 Excise duties


Citations of case-law or legislation

References in grounds of judgment

  • Regulation 2658/87 -2710 : paragraph 39
  • Regulation 2658/87 -2710 : paragraph 39
  • Directive 92/12 : paragraph 1
  • Directive 2003/96 : paragraphs 37, 50
  • Directive 2003/96 -A02 : paragraph 3
  • Directive 2003/96 -A02P1LB : paragraph 39
  • Directive 2003/96 -A02P4LB : paragraph 39
  • Directive 2003/96 -A04 : paragraphs 4, 40
  • Directive 2003/96 -A09P1 : paragraphs 5, 40
  • Directive 2003/96 -A14P1 : paragraphs 57 - 59
  • Directive 2003/96 -A14P1LA : paragraphs 1, 6, 37, 38, 42, 44, 56, 60, 63
  • Directive 2003/96 -N1 : paragraphs 7, 40
  • Directive 2008/118 : paragraph 37
  • Directive 2008/118 -A01P1 : paragraph 50
  • Directive 2008/118 -A01P1LA : paragraphs 1, 9, 37, 39
  • Directive 2008/118 -A04 : paragraph 10
  • Directive 2008/118 -A07 : paragraphs 38, 44, 63
  • Directive 2008/118 -A07P1 : paragraphs 11, 46, 49
  • Directive 2008/118 -A07P2 : paragraphs 11, 38, 43, 55
  • Directive 2008/118 -A07P2LA : paragraphs 47 - 49, 53, 54
  • Directive 2008/118 -A07P3 : paragraph 11
  • Directive 2008/118 -A15P2 : paragraph 54
  • Directive 2008/118 -C8 : paragraph 8
  • Directive 2008/118 -C9 : paragraphs 8, 50
  • Directive 2008/118 -CH2S1 : paragraph 11
  • Court of Justice - Judgment C -146/05 -N29 : paragraph 62
  • Court of Justice - Judgment C -492/13 -N27 : paragraph 59
  • Court of Justice - Judgment C -556/13 -N23 : paragraph 45

Operative part

  • Interprets : Directive 2003/96 -A14P1LA
  • Interprets : Directive 2008/118 -A07
  • Interprets : Directive 2008/118 -A07P2

Opinion

Information not available


Dates

Date of the lodging of the application initiating proceedings

  • 21/07/2014

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

02/06/2016


References

Publication in the Official Journal

Judgment: OJ C 287 from 08.08.2016, p.5

Application: OJ C 329 from 22.09.2014, p.6

Name of the parties

Polihim-SS

Notes on Academic Writings

  1. Bogaerts, Diederik: Polihim-SS. Sale of excise goods held by an authorised warehousekeeper in a tax warehouse., Highlights & Insights on European Taxation 2016 nº 9 p.98-99 (EN)
  2. Stein, Roland: Erwerb und Weiterverkauf von in einem Steuerlager befindlichen Energieerzeugnissen durch einen Zwischenerwerber zum Zweck der Stromerzeugung - Verstoß gegen die Anforderungen des nationalen Rechts für die Befreiung von der Verbrauchsteuer, Zeitschrift für Zölle und Verbrauchsteuern 2016 p.199-200 (DE)
  3. García Heredia, Alejandro: Impuestos especiales - Sentencia del TJUE (Sala Novena) de 2 de junio de 2016, Polihim-SS, C-355/14, EU:C:2016:403, Revista española de Derecho Financiero 2016 nº 172 p.306-309 (ES)
  4. Rigaux, Anne: Droits d'accise, Europe 2018 avril nº 4 p.31 (FR)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Administrativen sad Pleven (Tribunal administratif de Pleven) - Bulgaria

Subject-matter

  • Taxation
  • - Excise duties

Provisions of national law referred to

Закон за акцизите и данъчните складове (Loi sur les accises et les entrepôts fiscaux), art. 112, paragraphe 1, 107j des Dispositions complémentaires de ladite loi

BG - Закон за акцизите и данъчните складове (Loi sur les accises et les entrepôts fiscaux), art. 2-4, 13, 19, 20, 24, 24a, 24 d, 28, 33, 41, 43, 112 ; paragraphe 79 des Dispositions complémentaires de ladite loi Правилник за прилагане на Закона за акцизите и данъчните складове (Règlement d'application de la loi sur les accises et les entrepôts fiscaux) - art. 13, 73, 80a, 82, 83, 84, 86, 88, 89

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling
  • Reference for a preliminary ruling : case not proceeding to judgment

Formation of the Court

neuvième chambre (Cour)

Judge-Rapporteur

Vajda

Advocate General

Wathelet

Language(s) of the Case

  • Bulgarian

Language(s) of the Opinion

    Information not available