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CELEX 62025CO0436

Order of the Court (Sixth Chamber) of 20 January 2026.#EXOIL Paliwa sp. z o.o. v Republic of Poland.#Case C-436/25 P.

decidedEuropean Union· Court of Justice of the European Union· EN

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20 January 2026

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20 January 2026 · Decided

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20 January 2026

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Official record CELEX 62025CO0436 from European Union at Court of Justice of the European Union. Dated 20 January 2026. Status: decided.

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  1. 20 January 2026

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23 official files

Postanowienie Trybunału (szósta izba) z dnia 20 stycznia 2026 r.#EXOIL Paliwa sp. z o.o. przeciwko Rzeczypospolitej Polskiej.#Odwołanie – Artykuł 181 regulaminu postępowania przed Trybunałem – Artykuł 263 akapit czwarty TFUE – Dyrektywa 2006/112/WE – Wspólny system podatku od wartości dodanej – Skarga o stwierdzenie nieważności skierowana przeciwko państwu członkowskiemu i dotycząca krajowych przepisów dokonujących transpozycji tej dyrektywy – Oczywisty brak właściwości sądów Unii Europejskiej – Odwołanie oczywiście bezzasadne.#Sprawa C-436/25 P.

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  • Postanowienie Trybunału (szósta izba) z dnia 20 stycznia 2026 r.#EXOIL Paliwa sp. z o.o. przeciwko Rzeczypospolitej Polskiej.#Odwołanie – Artykuł 181 regulaminu postępowania przed Trybunałem – Artykuł 263 akapit czwarty TFUE – Dyrektywa 2006/112/WE – Wspólny system podatku od wartości dodanej – Skarga o stwierdzenie nieważności skierowana przeciwko państwu członkowskiemu i dotycząca krajowych przepisów dokonujących transpozycji tej dyrektywy – Oczywisty brak właściwości sądów Unii Europejskiej – Odwołanie oczywiście bezzasadne.#Sprawa C-436/25 P.

    judgment · PL · 20 January 2026

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  • Ordonnance de la Cour (sixième chambre) du 20 janvier 2026.#EXOIL Paliwa sp. z o.o. contre République de Pologne.#Pourvoi – Article 181 du règlement de procédure de la Cour – Article 263, quatrième alinéa, TFUE – Directive 2006/112/CE – Système commun de taxe sur la valeur ajoutée – Recours en annulation dirigé contre un État membre et visant une réglementation nationale de transposition de cette directive – Incompétence manifeste des juridictions de l’Union européenne – Pourvoi manifestement non fondé.#Affaire C-436/25 P.

    judgment · FR · 20 January 2026

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  • Domstolens beslut (sjätte avdelningen) av den 20 januari 2026.#EXOIL Paliwa sp. z o.o. mot Republiken Polen.#Överklagande – Artikel 181 i domstolens rättegångsregler – Artikel 263 fjärde stycket FEUF – Direktiv 2006/112/EG – Gemensamt system för mervärdesskatt – Talan om ogiltigförklaring som väckts mot en medlemsstat och som avser en nationell lagstiftning om införlivande av detta direktiv – Det är uppenbart att unionsdomstolarna saknar behörighet – Uppenbart att överklagandet är ogrundat.#Mål C-436/25 P.

    judgment · SV · 20 January 2026

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  • Sklep Sodišča (šesti senat) z dne 20. januarja 2026.#EXOIL Paliwa sp. z o.o. proti Republiki Poljski.#Pritožba – Člen 181 Poslovnika Sodišča – Člen 263, četrti odstavek, PDEU – Direktiva 2006/112/ES – Skupni sistem davka na dodano vrednost – Ničnostna tožba zoper državo članico, ki se nanaša na nacionalno ureditev za prenos te direktive – Očitna nepristojnost sodišč Evropske unije – Pritožba, ki je očitno neutemeljena.#Zadeva C-436/25 P.

    judgment · SL · 20 January 2026

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  • Uznesenie Súdneho dvora (šiesta komora) z 20. januára 2026.#EXOIL Paliwa sp. z o.o. proti Poľskej republike.#Vec C-436/25 P.

    judgment · SK · 20 January 2026

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  • Ordonanța Curții (Camera a șasea) din 20 ianuarie 2026.#EXOIL Paliwa sp. z o.o. împotriva Republicii Polone.#Cauza C-436/25 P.

    judgment · RO · 20 January 2026

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  • Despacho do Tribunal de Justiça (Sexta Secção) de 20 de janeiro de 2026.#EXOIL Paliwa sp. z o.o. contra República da Polónia.#Recurso de uma decisão do Tribunal Geral – Artigo 181.° do Regulamento de Processo do Tribunal de Justiça – Artigo 263.°, quarto parágrafo, TFUE – Diretiva 2006/112/CE – Sistema comum do imposto sobre o valor acrescentado – Recurso de anulação interposto contra um Estado‑Membro e que tem por objeto uma legislação nacional que transpõe esta diretiva – Competência das jurisdições da União Europeia – Recurso manifestamente improcedente.#Processo C-436/25 P.

    judgment · PT · 20 January 2026

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  • Beschikking van het Hof (Zesde kamer) van 20 januari 2026.#EXOIL Paliwa sp. z o.o. tegen Republiek Polen.#Hogere voorziening – Artikel 181 van het Reglement voor de procesvoering van het Hof – Artikel 263, vierde alinea, VWEU – Richtlijn 2006/112/EG – Gemeenschappelijk stelsel van belasting over de toegevoegde waarde – Beroep tot nietigverklaring tegen een lidstaat met betrekking tot een nationale regeling tot omzetting van deze richtlijn – Kennelijke onbevoegdheid van de rechterlijke instanties van de Europese Unie – Hogere voorziening kennelijk ongegrond.#Zaak C-436/25 P.

    judgment · NL · 20 January 2026

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  • Digriet tal-Qorti tal-Ġustizzja (Is-Sitt Awla) tal-20 ta’ Jannar 2026.#EXOIL Paliwa sp. z o.o. vs Ir-Repubblika tal-Polonja.#Appell – Artikolu 181 tar-Regoli tal-Proċedura tal-Qorti tal-Ġustizzja – Ir-raba’ paragrafu tal-Artikolu 263 TFUE – Direttiva 2006/112/KE – Sistema komuni ta’ taxxa fuq il-valur miżjud – Rikors għal annullament ippreżentat kontra Stat Membru u li jirrigwarda leġiżlazzjoni nazzjonali ta’ traspożizzjoni ta’ din id-direttiva – Nuqqas manifest ta’ ġurisdizzjoni tal-qrati tal-Unjoni Ewropea – Appell manifestament infondat.#Kawża C-436/25 P.

    judgment · MT · 20 January 2026

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  • Tiesas (sestā palāta) rīkojums, 2026. gada 20. janvāris.#EXOIL Paliwa sp. z o.o. pret Polijas Republiku.#Apelācija – Tiesas Reglamenta 181. pants – LESD 263. panta ceturtā daļa – Direktīva 2006/112/EK – Kopēja pievienotās vērtības nodokļa sistēma – Atcelšanas prasība, kas vērsta pret dalībvalsti un attiecas uz valsts tiesisko regulējumu, ar kuru transponēta šī direktīva – Acīmredzama Eiropas Savienības tiesu kompetences neesība – Acīmredzami nepamatota apelācija.#Lieta C-436/25 P.

    judgment · LV · 20 January 2026

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  • 2026 m. sausio 20 d. Teisingumo Teismo (šeštoji kolegija) nutartis.#EXOIL Paliwa sp. z o.o. prieš Lenkijos Respubliką.#Apeliacinis skundas – Teisingumo Teismo procedūros reglamento 181 straipsnis – SESV 263 straipsnio ketvirta pastraipa – Direktyva 2006/112/EB – Bendra pridėtinės vertės mokesčio sistema – Valstybei narei pareikštas ieškinys dėl šią direktyvą perkeliančių nacionalinės teisės aktų panaikinimo – Akivaizdus Europos Sąjungos teismų jurisdikcijos nebuvimas – Akivaizdžiai nepagrįstas apeliacinis skundas.#Byla C-436/25 P.

    judgment · LT · 20 January 2026

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  • Ordinanza della Corte (Sesta Sezione) del 20 gennaio 2026.#EXOIL Paliwa sp. z o.o. contro Repubblica di Polonia.#Causa C-436/25 P.

    judgment · IT · 20 January 2026

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  • A Bíróság végzése (hatodik tanács), 2026. január 20.#EXOIL Paliwa sp. z o.o. kontra Lengyel Köztársaság.#Fellebbezés – A Bíróság eljárási szabályzatának 181. cikke – Az EUMSZ 263. cikk negyedik bekezdése – 2006/112/EK irányelv – Közös hozzáadottértékadó‑rendszer – Valamely tagállam ellen az ezen irányelvet átültető nemzeti szabályozás miatt benyújtott megsemmisítés iránti kereset – Az Európai Unió Törvényszéke hatáskörének nyilvánvaló hiánya – Nyilvánvalóan megalapozatlan fellebbezés.#C-436/25. P. sz. ügy.

    judgment · HU · 20 January 2026

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  • Rješenje Suda (šesto vijeće) od 20. siječnja 2026.#EXOIL Paliwa sp. z o.o. protiv Republike Poljske.#Predmet C-436/25 P.

    judgment · HR · 20 January 2026

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  • Unionin tuomioistuimen määräys (kuudes jaosto) 20.1.2026.#EXOIL Paliwa sp. z o.o. vastaan Puolan tasavalta.#Asia C-436/25 P.

    judgment · FI · 20 January 2026

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  • Euroopa Kohtu määrus (kuues koda), 20.1.2026.#EXOIL Paliwa sp. z o.o. versus Poola Vabariik.#Apellatsioonkaebus – Euroopa Kohtu kodukorra artikkel 181 – ELTL artikli 263 neljas lõik – Direktiiv 2006/112/EÜ – Ühine käibemaksusüsteem – Liikmesriigi vastu esitatud tühistamishagi, milles esitatud nõuded käsitlevad riigisiseseid õigusnorme, millega direktiiv üle võeti – Euroopa Liidu kohtute pädevuse ilmselge puudumine – Ilmselgelt põhjendamatu apellatsioonkaebus.#Kohtuasi C-436/25 P.

    judgment · ET · 20 January 2026

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  • Auto del Tribunal de Justicia (Sala Sexta) de 20 de enero de 2026.#EXOIL Paliwa sp. z o.o. contra República de Polonia.#Recurso de casación — Artículo 181 del Reglamento de Procedimiento del Tribunal de Justicia — Artículo 263 TFUE, párrafo cuarto — Directiva 2006/112/CE — Sistema común del impuesto sobre el valor añadido — Recurso de anulación interpuesto contra un Estado miembro y que tiene por objeto una normativa nacional de adaptación a dicha Directiva — Incompetencia manifiesta de los órganos jurisdiccionales de la Unión Europea — Recurso de casación manifiestamente infundado.#Asunto C-436/25 P.

    judgment · ES · 20 January 2026

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  • Διάταξη του Δικαστηρίου (έκτο τμήμα) της 20ής Ιανουαρίου 2026.#EXOIL Paliwa sp. z o.o. κατά Δημοκρατίας της Πολωνίας.#Αίτηση αναιρέσεως – Άρθρο 181 του Κανονισμού Διαδικασίας του Δικαστηρίου – Άρθρο 263, τέταρτο εδάφιο, ΣΛΕΕ – Οδηγία 2006/112/ΕΚ – Κοινό σύστημα φόρου προστιθέμενης αξίας – Προσφυγή κατά κράτους μέλους με αίτημα την ακύρωση εθνικής ρύθμισης για τη μεταφορά της οδηγίας αυτής στο εσωτερικό δίκαιο – Πρόδηλη αναρμοδιότητα των δικαιοδοτικών οργάνων της Ευρωπαϊκής Ένωσης – Προδήλως αβάσιμη αίτηση αναιρέσεως.#Υπόθεση C-436/25 P.

    judgment · EL · 20 January 2026

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  • Beschluss des Gerichtshofs (Sechste Kammer) vom 20. Januar 2026.#EXOIL Paliwa sp. z o.o. gegen Republik Polen.#Rechtsmittel – Art. 181 der Verfahrensordnung des Gerichtshofs – Art. 263 Abs. 4 AEUV – Richtlinie 2006/112/EG – Gemeinsames Mehrwertsteuersystem – Nichtigkeitsklage gegen einen Mitgliedstaat wegen einer nationalen Regelung zur Umsetzung der Richtlinie – Offensichtliche Unzuständigkeit der Unionsgerichte – Offensichtlich unbegründetes Rechtsmittel.#Rechtssache C-436/25 P.

    judgment · DE · 20 January 2026

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  • Domstolens kendelse (Sjette Afdeling) af 20. januar 2026.#EXOIL Paliwa sp. z o.o. mod Republikken Polen.#Appel – artikel 181 i Domstolens procesreglement – artikel 263, stk. 4, TEUF – direktiv 2006/112/EF – det fælles merværdiafgiftssystem – annullationssøgsmål anlagt mod en medlemsstat vedrørende national lovgivning til gennemførelse af dette direktiv – åbenbart, at Den Europæiske Unions retsinstanser ikke har kompetence – åbenbart, at appellen må afvises.#Sag C-436/25 P.

    judgment · DA · 20 January 2026

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  • Usnesení Soudního dvora (šestého senátu) ze dne 20. ledna 2026.#EXOIL Paliwa sp. z o.o. v. Polská republika.#Věc C-436/25 P.

    judgment · CS · 20 January 2026

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  • Определение на Съда (шести състав) от 20 януари 2026 г.#EXOIL Paliwa sp. z o.o. срещу Република Полша.#Дело C-436/25 P.

    judgment · BG · 20 January 2026

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  • Order of the Court (Sixth Chamber) of 20 January 2026.#EXOIL Paliwa sp. z o.o. v Republic of Poland.#Case C-436/25 P.

    judgment · EN · 20 January 2026

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