Judgment_paragraph 58 · 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)

58However, the application to energy products such as those at issue in the main proceedings of the excise duty rate laid down for motor fuels, in the present case gas oil, and the maintenance of such a level of taxation, on account of failure to make a request for classification of those products, although it was previously established that, on account of their use as a heating fuel, they should be treated in the same way as heating oil, goes further than is necessary to prevent tax avoidance and evasion (see, by analogy, judgment of 2 June 2016, ROZ-ŚWIT, C‑418/14, EU:C:2016:400, paragraph 39).