May 15

CJEU expected to deliver judgment in Case C-235/18, Vega International Car Transport and Logistic (VAT – Article 135(1)(b) of Directive 2006/112/EC – chain transactions)

Questions referred for a preliminary ruling:

Does the concept referred to in Article 135(1)(b) of Directive 2006/112/EC of 28 November 2006 on the common system of value added tax 1include transactions consisting in the provision of fuel cards and in negotiating, financing and accounting for the purchase of fuel using those cards, or can such complex transactions be considered to be chain transactions the primary purpose of which is the supply of fuel?

May 16

CJEU expected to deliver judgment in Case C-624/17, Poland v Commission (State Aid – Polish tax on the retail sector)

Parties

Applicant: Republic of Poland (represented by: B. Majczyna, acting as Agent)

Defendant: European Commission

Form of order sought

The applicant claims that the Court should:

(1)   annul the Commission’s decision of 30 June 2017 on the State aid SA.44351 (2016/C) (ex 2016/NN) implemented by Poland for the tax on the retail sector, notified under document C(2017) 4449; and

(2)   order the European Commission to pay the costs.

Pleas in law and main arguments

In support of the action, the applicant relies on two pleas in law.

(1)   First plea in law, alleging that the Commission incorrectly classified the Polish tax on the retail sector as State aid within the meaning of Article 107(1) TFEU by reason of a manifest error in its assessment of the condition of selectivity.

(2)   Second plea in law, alleging that the contested decision contains a deficient and inadequate statement of reasons.

May 16

Opinion of the Advocate General expected to be delivered in Case C-68/18, Petrotel-Lukoil (Excise duties – Article 21(3) of Council Directive 2003/96/EC of 27 October 2003)

Questions referred for a preliminary ruling:

(1)   Do the provisions of Article 21(3) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity 1 preclude the provisions laid down in Article 175, in force until 31 March 2010, of the Codul fiscal — Legea nr. 571 (Tax Code — Law No 571) of 22 December 2003 and in Article 20616, in force as from 1 April 2010, of the Codul fiscal — Legea nr. 571/2003 (Tax Code — Law No 571/2003), and the rules arising therefrom?

(2)   Do the provisions of Article 2(3) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity preclude the provisions laid down in Article 175, in force until 31 March 2010, of the Codul fiscal — Legea nr. 571 (Tax Code — Law No 571) and in Article 20616, in force as from 1 April 2010, of the Codul fiscal — Legea nr. 571/2003 (Tax Code — Law No 571/2003), and the rules arising therefrom?

(3)   Does the principle of proportionality prevent the State from taking no notice of the fact that the company, following the tax inspection, obtained a decision permitting ‘unfinished fuel oil’ to be treated in the same way as ‘fuel oil’ and, at the time of investigation of the complaint of the taxpayer/company, prevent the excise duty initially calculated for ‘gas oil’ from being maintained?

May 17

Meeting of the Economic and Financial Affairs (ECOFIN) Council

·   Ministers will hold a debate on digital taxation in the international context.

·   The Council will try to reach a political agreement on a set of new excise duty rules applicable in the EU regime. Ministers will discuss the general arrangements for excise duty and the specific regime applicable to alcohol and alcohol beverages.