Judgment_paragraph 53 · 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)

53That said, the discretion afforded to the Member States cannot call into question the principle that energy products are taxed according to actual use (see, by analogy, judgment of 13 July 2017, Vakarų Baltijos laivų statykla, C‑151/16, EU:C:2017:537, paragraph 44).