Judgment of the Court of Justice (Fifth Chamber) of May 30, 2024.#DISA SUMINISTROS Y TRADING S.L.U. (DISA) against the State Tax Administration Agency.#Preliminary ruling procedure — Taxation of energy and electricity products — Directive 2003/96/EC — Article 5 — Special tax on hydrocarbons — Regional rate of special tax on hydrocarbons that is added to the national rate — Differentiated rates of excise tax in the territory of a Member State depending on the region in which the product is consumed.#Case C-743/22.

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Official record CELEX 62022CJ0743 from European Union at Court of Justice of the European Union. Dated 30 May 2024. Status: decided.

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• Sentencia del Tribunal de Justicia (Sala Quinta) de 30 de mayo de 2024.#DISA SUMINISTROS Y TRADING S.L.U. (DISA) contra Agencia Estatal de la Administración Tributaria.#Procedimiento prejudicial — Imposición de los productos energéticos y de la electricidad — Directiva 2003/96/CE — Artículo 5 — Impuesto especial sobre hidrocarburos — Tipo autonómico del impuesto especial sobre hidrocarburos que se añade al tipo nacional — Tipos diferenciados del impuesto especial en el territorio de un Estado miembro en función de la región en la que se consume el producto.#Asunto C-743/22.

  judgment · ES · 30 May 2024

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