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European Union
Turbogás Produtora Energética SA v Autoridade Tributária e Aduaneira (C-90/17)
Consideration of the questions referred
31

Turbogás Produtora Energética SA v Autoridade Tributária e Aduaneira (C-90/17)

Judgment of 27 Jun 2018law://eu/cjeu/2017/c-90-17/para_31@2026-11-10

31As regards the scheme of Directive 2003/96, the first subparagraph of Article 21(5) of the directive provides that the supply of electricity by the distributor constitutes the chargeable event for the tax concerned.

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

Key facts

Court: Court of Justice · First Chamber
Case: C-90/17 · ECLI:EU:C:2018:498
Decided: 27 Jun 2018
Procedure: Preliminary reference · referred by the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa) (Tax Arbitration Tribunal (Centre for Administrative Arbitration), Portugal)
Applicant: Turbogás — Produtora Energética SA
Defendant: Autoridade Tributária e Aduaneira
Rapporteur: E. Regan
Advocate General: M. Szpunar
Bench: 5 judges
R. Silva de Lapuerta, C.G. Fernlund, J.-C. Bonichot, A. Arabadjiev, E. Regan
Language: Portuguese
Official: CURIA · EUR-Lex 62017CJ0090

Topics

Energy Taxation

History · 1 version

27 Jun 2018Reading

Connections

Interprets 1: 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 5: RWE Power Aktiengesellschaft v Hauptzollamt Duisburg (C-571/21); Granarolo SpA v Ministero dell'Ambiente e della Tutela del Territorio e del Mare and Others (C-617/19); SC Petrotel-Lukoil SA v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili and Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor (C-68/18)2 provisions; UPM France v Premier ministre and Ministre de l'Action et des Comptes publics (C-270/18)2 provisions; UTEP 2006. SRL v Vas Megyei Kormányhivatal Hatósági Főosztály, Hatósági, Építésügyi és Oktatási Osztály (C-600/18)
Cites 10: Treaty on the Functioning of the European Union (consolidated 2016); Cristal Union, the legal successor to Sucrerie de Toury SA v Ministre de l'Économie et des Finances (C-31/17); 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); „Polihim-SS" EOOD v Mitnitsa – Svishtov (C-355/14); Evroetil AD v Direktor na Agentsia "Mitnitsi" (C-503/10); Hüttenwerke Krupp Mannesmann GmbH v Hauptzollamt Duisburg (C-465/15); Essent Belgium NV v Vlaams Gewest and Others (C-492/14); „Vakarų Baltijos laivų statykla“ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (C-151/16); Florea Gusa v Minister for Social Protection and Others (C-442/16); ROZ-ŚWIT Zakład Produkcyjno-Handlowo-Usługowy Henryk Ciurko, Adam Pawłowski spółka jawna v Dyrektor Izby Celnej we Wrocławiu (C-418/14)