Court of Justice of the European Union · EU
Judgment of the Court (Eighth Chamber) of 22 December 2022.#Hauptzollamt Hamburg v Shell Deutschland Oil GmbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Directive 2003/96/EC – Taxation of energy products and electricity – Fourth indent of Article 5 – Differentiated rates of excise duty according to whether those products are for business or non-business use – Optional tax exemptions and reductions – Submission of an application for an optional tax reduction after the expiry of the period prescribed for that purpose but before the expiry of the period for assessment of the tax concerned – Principle of legal certainty – Principle of effectiveness – Principle of proportionality.#Case C-553/21.
- Identifier
- CELEX 62021CJ0553
- Status
- decided
- Decided
- 22 December 2022
- Official source
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62021CJ0553
- Source provider
- eurlex
- Retrieved
- 2026-08-27T09:09:28.903Z
Identifier
- CELEX: 62021CJ0553
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