C-148/25Emscher Aufbereitung GmbH v Hauptzollamt Duisburg

Domstolens egne nøkkelord

Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the case-law – Directive 2003/96/EC – Taxation of energy products and electricity – Article 2(4)(b) – Dual use of energy products – Competence of the Member States – Tax levied in breach of national law – Calculation of interest – Point from which time starts to run.

Tolker