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European Union
Elecdey Carcelen SA and Others v Comunidad Autónoma de Castilla-La Mancha (C-215/16, C-216/16, C-220/16, C-221/16)
Judgment
Consideration of the questions referred
Interpretation of Directive 2009/28
30

Elecdey Carcelen SA and Others v Comunidad Autónoma de Castilla-La Mancha (C-215/16, C-216/16, C-220/16, C-221/16)

Judgment of 20 Sept 2017law://eu/cjeu/2016/c-215-16/para_30@2026-11-11

30However, it must be held that none of those provisions precludes Member States from imposing a levy, such as that at issue in the cases in the main proceedings, on wind turbines designed to produce electricity.

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

Key facts

Court: Court of Justice · First Chamber
Cases: C-215/16, C-216/16, C-220/16, C-221/16 · ECLI:EU:C:2017:705
Decided: 20 Sept 2017
Procedure: Preliminary reference · referred by the Tribunal Superior de Justicia de Castilla-La Mancha (High Court of Justice of Castilla-La Mancha, Spain)
Applicants: Elecdey Carcelen SA; Energías Eólicas de Cuenca SA; Iberenova Promociones SAU; Iberdrola Renovables Castilla La Mancha SA
Defendant: Comunidad Autónoma de Castilla-La Mancha
Rapporteur: E. Regan
Advocate General: J. Kokott
Bench: 5 judges
R. Silva de Lapuerta, E. Regan, J.-C. Bonichot, C.G. Fernlund, S. Rodin
Language: Spanish
Official: CURIA · EUR-Lex 62016CJ0215

Topics

Approximation of laws Energy Environment Excise duties

History · 1 version

20 Sept 2017Reading

Connections

Interprets 3: Directive 2009/28/EC of the European Parliament and of the Council of 23 April 2009 on the promotion of the use of energy from renewable sources and amending and subsequently repealing Directives 2001/77/EC and 2003/30/EC (Text with EEA relevance); 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 4: Syndyk Masy Upadłości ECO-WIND Construction S.A. w upadłości anciennement v Samorządowe Kolegium Odwoławcze w Kielcach (C-727/17); Accorinvest and Société générale v Ministre de l'Économie, des Finances et de la Souveraineté industrielle et numérique (T-653/24); Promociones Oliva Park SL v Tribunal Económico Administrativo Regional (TEAR) de la Comunidad Valenciana (C-220/19)2 provisions; Agrenergy Srl and Fusignano Due Srl v Ministero dello Sviluppo Economico (C-180/18, C-286/18, C-287/18)
Cites 10: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions; Directive 2009/28/EC of the European Parliament and of the Council of 23 April 2009 on the promotion of the use of energy from renewable sources and amending and subsequently repealing Directives 2001/77/EC and 2003/30/EC (Text with EEA relevance); Ålands vindkraft AB v Energimyndigheten (C-573/12); Kernkraftwerke Lippe-Ems GmbH v Hauptzollamt Osnabrück (C-5/14); Braathens Sverige AB v Riksskatteverket (C-346/97); Transportes Jordi Besora SL v Generalitat de Catalunya (C-82/12); OKG AB v Skatteverket (C-606/13); Tallinna Ettevõtlusamet v Statoil Fuel & Retail Eesti AS (C-553/13); 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)