C-553/21Hauptzollamt Hamburg v Shell Deutschland Oil GmbH

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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.

Interprets