European Court of Justice Issues Preliminary Ruling on Romanian Taxation of Energy Products

The European Court of Justice (ECJ) April 25 issued a preliminary ruling for Case No. C-657/22, on Romanian taxation of energy products. The taxpayer was a Romanian wholesale manufacturer and marketer of fuel and fuel derivatives. It held a tax warehouse authorization. Following an audit, the Romanian tax authorities issued a tax notice to it for additional excise duty and VAT for noncompliance with conditions under the Romanian Tax Code for reintroduction into the tax warehouse of an energy product. The taxpayer protested. On request for a preliminary ruling, the ECJ held that: 1) EU Directive 2003/96, on restructuring the ...