Judgment_paragraph 51 · „Vakarų Baltijos laivų statykla“ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (C-151/16)

51Therefore, legislation, such as that at issue in the main proceedings, which makes the application of the exemption laid down by Article 14(1)(c) of Directive 2003/96 conditional on compliance with formal requirements unrelated to the actual use of the energy products concerned nor to the substantive requirements of that provision, calls in question the unconditional nature of the obligation to exempt laid down by that provision and infringes the principle of proportionality.