Nitrogénművek Vegyipari Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-519/24)

Judgment of 16 Apr 2026

law://eu/cjeu/2024/c-519-24/para_6@2026-11-13

6Article 10 of the same directive, entitled ‘Auctioning of allowances’, states, in the first and second subparagraphs of paragraph 1 thereof:‘From 2019 onwards, Member States shall auction all allowances that are not allocated free of charge in accordance with Articles 10a and 10c of this Directive and that are not placed in the market stability reserve established by Decision (EU) 2015/1814 of the European Parliament and of the Council [of 6 October 2015 concerning the establishment and operation of a market stability reserve for the Union greenhouse gas emission trading scheme and amending Directive 2003/87 (OJ 2015 L 264, p. 1)] or cancelled in accordance with Article 12(4) of this Directive.From 2021 onwards, and without prejudice to a possible reduction pursuant to Article 10a(5a), the share of allowances to be auctioned shall be 57%.’

Nitrogénművek Vegyipari Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-519/24)

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