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European Union
ŠKO–Energo s. r. o. v Odvolací finanční ředitelství (C-43/14)
Judgment
The question referred for a preliminar…
21

ŠKO–Energo s. r. o. v Odvolací finanční ředitelství (C-43/14)

Judgment of 26 Feb 2015law://eu/cjeu/2014/c-43-14/para_21@2026-11-11

21Nevertheless, the adoption of such measures must not neutralise the principle that emission allowances are allocated free of charge; nor may it undermine the objectives pursued by Directive 2003/87 (judgment in Iberdrola and Others, EU:C:2013:660, paragraph 30).

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Second Chamber
Case: C-43/14 · ECLI:EU:C:2015:120
Decided: 26 Feb 2015
Procedure: Preliminary reference · referred by the Nejvyšší správní soud (Supreme Administrative Court of the Czech Republic)
Applicant: ŠKO-Energo s. r. o.
Defendant: Odvolací finanční ředitelství
Rapporteur: J.-C. Bonichot
Advocate General: J. Kokott
Bench: 5 judges
R. Silva de Lapuerta, K. Lenaerts, J.-C. Bonichot, A. Arabadjiev, J.L. da Cruz Vilaça
Language: Czech
Official: CURIA · EUR-Lex 62014CJ0043

Topics

History · 1 version

26 Feb 2015Reading

Connections

Interprets 1: 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 (Text with EEA relevance)
Cited by 3: Nitrogénművek Vegyipari Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-519/24); ExxonMobil Production Deutschland GmbH v Bundesrepublik Deutschland (C-682/17); PPC Power a.s. v Finančné riaditeľstvo Slovenskej republiky and Daňový úrad pre vybrané daňové subjekty (C-302/17)2 provisions
Cites 6: Treaty on the Functioning of the European Union (consolidated 2016); Azienda Agro-Zootecnica Franchini sarl and Eolica di Altamura Srl v Regione Puglia (C-2/10); 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 (Text with EEA relevance); Iberdrola, SA and Others v Administración del Estado and Others (C-566/11, C-567/11, C-580/11, C-591/11, C-620/11, C-640/11); 2002/358/EC: Council Decision of 25 April 2002 concerning the approval, on behalf of the European Community, of the Kyoto Protocol to the United Nations Framework Convention on Climate Change and the joint fulfilment of commitments thereunder; Deponiezweckverband Eiterköpfe v Land Rheinland-Pfalz (C-6/03)