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European Union
X v Staatssecretaris van Financiën (C-137/23)
Judgment
1

X v Staatssecretaris van Financiën (C-137/23)

law://eu/cjeu/2023/c-137-23/para_1@2026-11-14

Key facts

Court: Court of Justice · Fifth Chamber
Case: C-137/23 · ECLI:EU:C:2025:179
Decided: 13 Mar 2025
Procedure: Preliminary reference · referred by the Hoge Raad der Nederlanden (Supreme Court of the Netherlands)
Applicant: X
Defendant: Staatssecretaris van Finaciën
Rapporteur: E. Regan
Advocate General: A. Rantos
Bench: 3 judges
I. Jarukaitis, D. Gratsias, E. Regan
Language: Dutch
Official: CURIA · EUR-Lex 62023CJ0137

Topics

Approximation of laws Energy Principles of Union law Taxation

Connections

Interprets 1: Council Directive 2003/96/EC
Cites 17: Treaty on the Functioning of the European Union (consolidated 2016); The Commissioners for Her Majesty's Revenue and Customs v WR (C-279/19); 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/EC2 provisions; Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC; Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products; Comité interprofessionnel des huiles essentielles françaises (CIHEF) and Others v Ministre de la Transition écologique and Premier ministre (C-147/21); European Commission v United Kingdom of Great Britain and Northern Ireland (C-503/17); A. S.A. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy (C-266/23); Council Directive 92/81/EEC of 19 October 1992 on the harmonization of the structures of excise duties on mineral oils; Jan De Nul NV v Hauptzollamt Oldenburg (C-391/05); 2011/544/EU: Commission Implementing Decision of 16 September 2011 on establishing a common fiscal marker for gas oils and kerosene (notified under document C(2011) 6422); Council Directive 95/60/EC; UAB „Enteco Baltic“ v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos (C-108/17); European Commission v Italian Republic (C-341/20); SC Bitulpetrolium Serv SRL v Administraţia Judeţeană a Finanţelor Publice Prahova – Direcţia Generală Regională a Finanţelor Publice Ploieşti (C-657/22); Council Directive 2004/75/EC

History · 1 version

13 Mar 2025Reading

Judgment of 13 Mar 2025

1This request for a preliminary ruling concerns the interpretation of Article 14(1) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ 2003 L 283, p. 51), as amended by Council Directive 2004/75/EC of 29 April 2004 (OJ 2004 L 157, p. 100, and corrigendum OJ 2004 L 195, p. 31; ‘Directive 2003/96’), and of Article 7(2) of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ 2009 L 9, p. 12).

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