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European Union
Kernkraftwerke Lippe-Ems GmbH v Hauptzollamt Osnabrück (C-5/14)
Judgment
Consideration of the questions referred
Question 2
Directive 2003/96
45

Kernkraftwerke Lippe-Ems GmbH v Hauptzollamt Osnabrück (C-5/14)

Judgment of 4 Jun 2015law://eu/cjeu/2014/c-5-14/para_45@2026-11-10

45Article 14 of Directive 2003/96 sets out an exhaustive list of the exemptions which the Member States must apply in connection with the taxation of energy products and electricity (see, to that effect, judgment in Fendt Italiana, C‑145/06 and C‑146/06, EU:C:2007:411, paragraph 36).

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

Key facts

Court: Court of Justice · Third Chamber
Case: C-5/14 · ECLI:EU:C:2015:354
Decided: 4 Jun 2015
Procedure: Preliminary reference · referred by the Finanzgericht Hamburg (Germany)
Applicant: Kernkraftwerke Lippe-Ems GmbH
Defendant: Hauptzollamt Osnabrück
Rapporteur: M. Ilešič
Advocate General: M. Szpunar
Bench: 5 judges
M. Ilešič, A. Ó Caoimh, C. Toader, E. Jarašiūnas, C.G. Fernlund
Language: German
Official: CURIA · EUR-Lex 62014CJ0005

Topics

Energy State aid Taxation

History · 1 version

4 Jun 2015Reading

Connections

Interprets 3: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions; Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC; Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Text with EEA relevance)
Cited by 18: Anica Milivojević v Raiffeisenbank St. Stefan-Jagerberg-Wolfsberg eGen (C-630/17); Criminal proceedings against Atanas Ognyanov (C-614/14); Cristal Union, the legal successor to Sucrerie de Toury SA v Ministre de l'Économie et des Finances (C-31/17)2 provisions; Elecdey Carcelen SA and Others v Comunidad Autónoma de Castilla-La Mancha (C-215/16, C-216/16, C-220/16, C-221/16); Criminal proceedings against MA (C-56/25); Accorinvest and Société générale v Ministre de l'Économie, des Finances et de la Souveraineté industrielle et numérique (T-653/24); Hera Comm SpA v Falconeri Srl (C-645/23); 'STAR POST' ЕOOD v Komisia za regulirane na saobshteniyata (C-476/23); INGSTEEL spol. s. r. o. v Úrad pre verejné obstarávanie (C-547/22); Endesa Generación SAU v Tribunal Económico Administrativo Central (C-833/21); RWE Power Aktiengesellschaft v Hauptzollamt Duisburg (C-571/21); Promociones Oliva Park SL v Tribunal Económico Administrativo Regional (TEAR) de la Comunidad Valenciana (C-220/19); Südwestrundfunk v Tilo Rittinger and Others (C-492/17); Republic of Austria v European Commission (T-356/15); Global Starnet Ltd v Ministero dell'Economia e delle Finanze and Amministrazione Autonoma Monopoli di Stato (C-322/16); M. S. v P. S (C-283/16); Istituto di Ricovero e Cura a Carattere Scientifico (IRCCS) - Fondazione Santa Lucia v Cassa conguaglio per il settore elettrico and Others (C-189/15)2 provisions; OKG AB v Skatteverket (C-606/13)
Cites 21: Treaty on the Functioning of the European Union (consolidated 2016)4 provisions; CARTESIO Oktató és Szolgáltató bt (C-210/06); Aziz Melki and Sélim Abdeli (C-188/10, C-189/10); Åklagaren v Hans Åkerberg Fransson (C-617/10); The Queen v Secretary of State for Transport, ex parte: Factortame Ltd and others (C-213/89); Krzysztof Filipiak v Dyrektor Izby Skarbowej w Poznaniu (C-314/08); Commission of the European Communities v French Republic (C-434/97); Wienand Meilicke v ADV/ORGA F. A. Meyer AG (C-83/91); Jozef Križan and Others v Slovenská inšpekcia životného prostredia (C-416/10); Amministrazione delle Finanze dello Stato v Simmenthal SpA (C-106/77); Banco de Crédito Industrial SA, now Banco Exterior de España SA v Ayuntamiento de Valencia (C-387/92); British Aggregates Association v Commission of the European Communities and United Kingdom (C-487/06); European Commission and Kingdom of Spain v Government of Gibraltar and United Kingdom of Great Britain and Northern Ireland (C-106/09 P, C-107/09 P); Adria-Wien Pipeline GmbH and Wietersdorfer & Peggauer Zementwerke GmbH v Finanzlandesdirektion für Kärnten (C-143/99); Mecanarte - Metalúrgica da Lagoa Ldª v Chefe do Serviço da Conferência Final da Alfândega do Porto (C-348/89); Ministero dell’Economia e delle Finanze and Agenzia delle Entrate v Paint Graphos Soc. coop. arl, Adige Carni Soc. coop. arl, in liquidation v Agenzia delle Entrate and Ministero dell’Economia e delle Finanze and Ministero delle Finanze v Michele Franchetto (C-78/08, C-79/08, C-80/08); Orgacom BVBA v Vlaamse Landmaatschappij (C-254/13); Braathens Sverige AB v Riksskatteverket (C-346/97); A v B and Others (C-112/13); Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC; Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Text with EEA relevance)