Court of Justice of the European Union · Judgment

C-418/14ROZ-ŚWIT Zakład Produkcyjno-Handlowo-Usługowy Henryk Ciurko, Adam Pawłowski spółka jawna v Dyrektor Izby Celnej we Wrocławiu

Decided: 2016-06-02
ECLI: ECLI:EU:C:2016:400
CELEX: 62014CJ0418
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Excise duties — Directive 2003/96/EC — Differentiated rates of excise duty for motor fuels and heating fuels — Condition for the application of the rate for heating fuels — Submission of a monthly list of statements that the products purchased are for heating purposes — Application of the rate of excise duty laid down for motor fuels where that list is not submitted — Principle of proportionality.

Interprets

EUR-Lex The Court

Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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