Judgment_paragraph 24 · SC Bitulpetrolium Serv SRL v Administraţia Judeţeană a Finanţelor Publice Prahova – Direcţia Generală Regională a Finanţelor Publice Ploieşti (C-657/22)

24Moreover, in so far as Directive 2003/96 does not specify any particular control mechanism for the actual use of energy products nor measures to combat tax evasion connected with the use of those products, it is for Member States, as recalled in recital 9 of the directive, to provide for such mechanisms and such measures, including penalties for non-compliance with the conditions set for that purpose, adapted to national contexts, in conformity with EU law and the general principles thereof, including the principle of proportionality. That said, the discretion afforded to the Member States cannot call into question the principle that energy products are taxed according to actual use (see, to that effect, judgment of 7 November 2019, Petrotel-Lukoil, C‑68/18, EU:C:2019:933, paragraphs 52 and 53 and the case-law cited).