CELEX:62018CJ0068: Judgment of the Court (Fifth Chamber) of 7 November 2019.#SC Petrotel-Lukoil SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Administrare a Marilor Contribuabili and Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling — Taxation of energy products and electricity — Directive 2003/96/EC — Article 21(3) — No chargeable event giving rise to taxation — Consumption of energy products on a site that produces such products — Article 2(3) — Obligation to obtain a classification for energy products in order to determine the level of excise duty — Tax rate applicable to those products — Principle of proportionality.#Case C-68/18.

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