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Document 62022CN0743
Case C-743/22, DISA: Request for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 1 December 2022 — DISA SUMINISTROS Y TRADING, S. L. U. (DISA) v Agencia Estatal de la Administración Tributaria
Case C-743/22, DISA: Request for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 1 December 2022 — DISA SUMINISTROS Y TRADING, S. L. U. (DISA) v Agencia Estatal de la Administración Tributaria
Case C-743/22, DISA: Request for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 1 December 2022 — DISA SUMINISTROS Y TRADING, S. L. U. (DISA) v Agencia Estatal de la Administración Tributaria
OJ C 121, 3.4.2023, p. 4–4
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
3.4.2023 |
EN |
Official Journal of the European Union |
C 121/4 |
Request for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 1 December 2022 — DISA SUMINISTROS Y TRADING, S. L. U. (DISA) v Agencia Estatal de la Administración Tributaria
(Case C-743/22, DISA)
(2023/C 121/05)
Language of the case: Spanish
Referring court
Tribunal Supremo
Parties to the main proceedings
Appellant: DISA SUMINISTROS Y TRADING, S. L. U. (DISA)
Respondent: Agencia Estatal de la Administración Tributaria
Question referred
Must [Council] Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, (1) in particular Article 5 thereof, be interpreted as precluding a national provision, such as Article 50ter of Ley 38/1992 de Impuestos Especiales (Law 38/1992 on excise duties) of 28 December 1992, which authorised the autonomous communities to set differentiated rates of the excise duties on mineral oils for each territory in respect of the same product?