Reports of Cases

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

Subject-matter

Information not available

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• Directive 2003/96 : paragraphs 36, 42, 44, 50, 60
• Directive 2003/96 -A02P2 : paragraphs 4, 34
• Directive 2003/96 -A02P3 : paragraph 21
• Directive 2003/96 -A02P1 : paragraph 4
• Directive 2003/96 -A02P2 : paragraphs 4, 34
• Directive 2003/96 -A02P3 : paragraphs 1, 4, 20, 49, 51, 59, 62
• Directive 2003/96 -A14P1 : paragraph 5
• Directive 2003/96 -A14P1LA : paragraphs 33, 48
• Directive 2003/96 -A14P1LASNT1 : paragraph 46
• Directive 2003/96 -A14P1LASNT2 : paragraph 47
• Directive 2003/96 -A21 : paragraph 6
• Directive 2003/96 -A21P3 : paragraphs 1, 20 - 22, 30, 31, 45, 48
• Directive 2003/96 -A21P3SNT1 : paragraphs 23, 25, 27, 29, 33, 35, 37, 40, 43
• Directive 2003/96 -A21P3SNT2 : paragraph 39
• Directive 2003/96 -A21P3SNT3 : paragraph 24
• Directive 2003/96 -A21P5L3 : paragraphs 38, 43
• Directive 2003/96 -C2 : paragraphs 3, 42
• Directive 2003/96 -C3 : paragraphs 3, 42
• Directive 2003/96 -C4 : paragraphs 3, 42
• Directive 2003/96 -C5 : paragraphs 3, 42
• Directive 2003/96 -C6 : paragraphs 3, 32
• Directive 2003/96 -C7 : paragraphs 3, 32
• Directive 2003/96 -C9 : paragraphs 3, 52
• Directive 2003/96 -C11 : paragraphs 3, 32
• Directive 2003/96 -C12 : paragraphs 3, 32
• Directive 2003/96 -C24 : paragraphs 3, 42
• Directive 2003/96 -N1 : paragraph 51
• Court of Justice - Judgment C -43/13 -N37 : paragraph 51
• Court of Justice - Judgment C -553/13 -N39 : paragraph 37
• Court of Justice - Judgment C -418/14 -N20 : paragraph 56
• Court of Justice - Judgment C -418/14 -N23 : paragraph 52
• Court of Justice - Judgment C -418/14 -N31 : paragraph 50
• Court of Justice - Judgment C -418/14 -N32 : paragraph 50
• Court of Justice - Judgment C -418/14 -N33 : paragraph 50
• Court of Justice - Judgment C -418/14 -N34 : paragraph 54
• Court of Justice - Judgment C -418/14 -N39 : paragraph 58
• Court of Justice - Judgment C -151/16 -N42 : paragraph 50
• Court of Justice - Judgment C -151/16 -N44 : paragraph 53
• Court of Justice - Judgment C -31/17 -N34 : paragraph 32
• Court of Justice - Judgment C -31/17 -N35 : paragraph 32
• Court of Justice - Judgment C -31/17 -N36 : paragraph 32
• Court of Justice - Judgment C -31/17 -N37 : paragraph 32
• Court of Justice - Judgment C -49/17 -N32 : paragraph 25
• Court of Justice - Judgment C -90/17 -N31 : paragraph 41
• Court of Justice - Judgment C -90/17 -N32 : paragraph 41
• Court of Justice - Judgment C -90/17 -N33 : paragraph 41
• Court of Justice - Judgment C -90/17 -N34 : paragraph 42
• Court of Justice - Judgment C -90/17 -N38 : paragraph 38
• Court of Justice - Judgment C -90/17 -N41 : paragraph 47
• Court of Justice - Judgment C -90/17 -N44 : paragraph 59
• Court of Justice - Opinion C -68/18 : paragraphs 28, 34

Operative part

• Interprets : Directive 2003/96 -A21P3
• Interprets : Directive 2003/96 -A14P1LA
• Interprets : Directive 2003/96 -A02P3

Opinion

• Directive 92/12 -A05 : point 5
  
• Directive 92/12 -A06 : point 5
  
• Directive 2003/96 : points 20, 30, 40, 43, 44
  
• Directive 2003/96 -A01 : point 2
  
• Directive 2003/96 -A02 : point 3
  
• Directive 2003/96 -A02P1 : point 28
  
• Directive 2003/96 -A02P1LB : point 19
  
• Directive 2003/96 -A02P2 : point 28
  
• Directive 2003/96 -A02P3 : points 15, 21
  
• Directive 2003/96 -A02P3L1 : points 37, 38, 42, 45, 46
  
• Directive 2003/96 -A14P1LA : points 4, 25, 29, 31, 32
  
• Directive 2003/96 -A21 : point 5
  
• Directive 2003/96 -A21P3 : points 6, 18, 22 - 25, 35, 46
  
• Directive 2003/96 -A21P3SNT1 : points 27 - 29, 31, 32
  
• Directive 2003/96 -A21P3SNT2 : point 28
  
• Directive 2003/96 -A21P5L3 : point 27
  
• Court of Justice - Judgment C -418/14 : points 40, 42
  
• Court of Justice - Judgment C -31/17 : point 25
  

Dates

Date of the lodging of the application initiating proceedings

• 02/02/2018

Date of the Opinion

• 16/05/2019

Date of the hearing

Information not available

Date of delivery

07/11/2019

References

Publication in the Official Journal

Judgment: OJ C 10 from 13.01.2020, p.5

Application: OJ C 152 from 30.04.2018, p.12

Name of the parties

Petrotel-Lukoil

Notes on Academic Writings

1. Cazet, Safia: Fiscalité - Taxation des produits énergétiques, Europe 2020 Janvier Comm. nº 1 p.21 (FR)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Curtea de Apel Bucureşti - Romania

Subject-matter

• Taxation
  
• Energy
  

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

cinquième chambre (Cour)

Judge-Rapporteur

Regan

Advocate General

Szpunar

Language(s) of the Case

• Romanian
  

Language(s) of the Opinion

• Polish