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CELEX 62025TJ0562

Judgment of the General Court (Second Chamber, Extended Composition) of 15 July 2026.#XXX v Hauptzollamt München.#Reference for a preliminary ruling – Taxation – Excise duties – Taxation of energy products and electricity – Concept of ‘energy products used for purposes other than as motor fuels or as heating fuels’ – First indent of Article 2(4)(b) of Directive 2003/96/EC – Propane used for the testing of burners.#Case T-562/25.

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

Introduced

15 July 2026

Last action

15 July 2026 · Decided

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decided

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Subjects

Energy, Taxation

Source updated

15 July 2026

Energy · Taxation

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Official record CELEX 62025TJ0562 from European Union at Court of Justice of the European Union. Dated 15 July 2026. Status: decided.

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  1. 15 July 2026

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24 official files

Rozsudok Všeobecného súdu (druhá rozšírená komora) z 15. júla 2026.#XXX v. Hauptzollamt München.#Návrh na začatie prejudiciálneho konania – Dane – Spotrebné dane – Zdaňovanie energetických výrobkov a elektriny – Pojem ,energetické výrobky používané na účely iné ako motorové palivá alebo vykurovacie palivá‘ – Článok 2 ods. 4 písm. b) prvá zarážka 2003/96/ES – Propán používaný na testovanie horákov.#Vec T-562/25.

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  • Rozsudok Všeobecného súdu (druhá rozšírená komora) z 15. júla 2026.#XXX v. Hauptzollamt München.#Návrh na začatie prejudiciálneho konania – Dane – Spotrebné dane – Zdaňovanie energetických výrobkov a elektriny – Pojem ,energetické výrobky používané na účely iné ako motorové palivá alebo vykurovacie palivá‘ – Článok 2 ods. 4 písm. b) prvá zarážka 2003/96/ES – Propán používaný na testovanie horákov.#Vec T-562/25.

    judgment · SK · 15 July 2026

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  • Acórdão do Tribunal Geral (Segunda Secção, em formação de cinco juízes) de 15 de julho de 2026.#XXX contra Hauptzollamt München.#Reenvio prejudicial — Fiscalidade — Imposto especial sobre o consumo — Tributação dos produtos energéticos e de eletricidade — Conceito de “produtos energéticos utilizados para fins que não o de carburantes ou combustíveis de aquecimento” — Artigo 2.o, n.o 4, alínea b), primeiro travessão da Diretiva 2003/96/CE — Propano utilizado para ensaios de queimadores.#Processo T-562/25.

    judgment · PT · 15 July 2026

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  • Rozsudek Tribunálu (druhého senátu zasedajícího v kolegiu o pěti soudcích) ze dne 15. července 2026.#XXX v. Hauptzollamt München.#Řízení o předběžné otázce – Daně – Spotřební daň – Zdanění energetických produktů a elektřiny – Pojem ‚energetické produkty používané pro jiné účely než jako pohonné hmoty nebo paliva‘ – Článek 2 odst. 4 písm. b) první odrážka směrnice 2003/96/ES – Propan používaný k testování hořáků.#Věc T-562/25.

    judgment · CS · 15 July 2026

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  • A Törvényszék ítélete (kibővített második tanács), 2026. július 15.#XXX kontra Hauptzollamt München.#Előzetes döntéshozatal – Adózás – Jövedéki adók – Az energiatermékek és a villamos energia adóztatása – A »nem üzemanyagként vagy tüzelő‑, fűtőanyagként felhasznált energiatermékek« fogalma – A 2003/96 irányelv 2. cikke (4) bekezdése b) pontjának első franciabekezdése – Égők tesztelésére használt propán.#T-562/25. sz. ügy.

    judgment · HU · 15 July 2026

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  • Wyrok Sądu (pierwsza izba w składzie powiększonym) z dnia 15 lipca 2026 r.#XXX przeciwko Hauptzollamt München.#Odesłanie prejudycjalne – Podatki – Podatek akcyzowy – Opodatkowanie produktów energetycznych i energii elektrycznej – Pojęcie „produktów energetycznych wykorzystywanych do celów innych niż paliwo silnikowe lub paliwa do ogrzewania” – Artykuł 2 ust. 4 lit. b) tiret pierwsze dyrektywy 2003/96/WE – Propan wykorzystywany do testów palników.#Sprawa T-562/25.

    judgment · PL · 15 July 2026

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  • Breithiúnas na Cúirte Ginearálta (An Dara Dlísheomra Méadaithe) 2026 Iúil 15.#XXX v Hauptzollamt München.#Tarchur chun réamhrialú – Cánachas – Dleachtanna máil – Cáin a ghearradh ar tháirgí fuinnimh agus ar leictreachas – An coincheap ‘táirgí fuinnimh a úsáidtear chun críoch eile seachas mar bhreosla mótair nó mar bhreosla téimh’ – An chéad fhleasc d’Airteagal 2(4)(b) de Threoir 2003/96/CE – Própán a úsáidtear chun dóire a thástáil.#Cás T-562/25.

    judgment · GA · 15 July 2026

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  • Tribunalens dom (andra avdelningen i utökad sammansättning) av den 15 juli 2026.#XXX mot Hauptzollamt München.#Begäran om förhandsavgörande – Beskattning – Punktskatter – Beskattning av energiprodukter och elektricitet – Begreppet ’energiprodukter som används för andra ändamål än som motorbränslen eller som bränslen för uppvärmning’ – Artikel 2.4 b första strecksatsen i direktiv 2003/96/EG – Propan som används för tester av brännare.#Mål T-562/25.

    judgment · SV · 15 July 2026

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  • Απόφαση του Γενικού Δικαστηρίου (δεύτερο πενταμελές τμήμα) της 15ης Ιουλίου 2026.#XXX κατά Hauptzollamt München.#Προδικαστική παραπομπή – Φορολογία – Ειδικοί φόροι καταναλώσεως – Φορολογία των ενεργειακών προϊόντων και της ηλεκτρικής ενεργείας – Έννοια των “ενεργειακών προϊόντων για άλλους σκοπούς εκτός της χρήσης ως καυσίμων κίνησης ή καυσίμων θέρμανσης” – Άρθρο 2, παράγραφος 4, στοιχείο βʹ, πρώτη περίπτωση, της οδηγίας 2003/96/ΕΚ – Προπάνιο το οποίο χρησιμοποιείται για δοκιμές καυστήρων.#Υπόθεση T-562/25.

    judgment · EL · 15 July 2026

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  • Sentencia del Tribunal General (Sala Segunda ampliada) de 15 de julio de 2026.#XXX contra Hauptzollamt München.#Procedimiento prejudicial — Fiscalidad — Impuestos especiales — Imposición de los productos energéticos y de la electricidad — Concepto de “productos energéticos utilizados para fines que no sean el de carburante de automoción ni el de combustible para calefacción” — Artículo 2, apartado 4, letra b), primer guion, de la Directiva 2003/96/CE — Propano utilizado para pruebas de quemadores.#Asunto T-562/25.

    judgment · ES · 15 July 2026

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  • Hotărârea Tribunalului (Camera a doua, judecând în complet de cinci judecători) din 15 iulie 2026.#XXX împotriva Hauptzollamt München.#Trimitere preliminară – Fiscalitate – Accize – Impozitarea produselor energetice și a electricității – Noțiunea de «produse energetice utilizate în alte scopuri decât drept carburant sau combustibil de încălzire» – Articolul 2 alineatul (4) litera (b) prima liniuță din Directiva 2003/96/CE – Propan utilizat pentru testarea arzătoarelor.#Cauza T-562/25.

    judgment · RO · 15 July 2026

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  • Arrest van het Gerecht (Tweede kamer - uitgebreid) van 15 juli 2026.#XXX tegen Hauptzollamt München.#Prejudiciële verwijzing – Fiscale bepalingen – Accijns – Belasting van energieproducten en elektriciteit – Begrip ‚energieproducten gebruikt voor andere doeleinden dan als motor- of verwarmingsbrandstof’ – Artikel 2, lid 4, onder b), eerste streepje, van richtlijn 2003/96/EG – Propaan dat wordt gebruikt bij het testen van branders.#Zaak T-562/25.

    judgment · NL · 15 July 2026

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  • Vispārējās tiesas spriedums (otrā palāta paplašinātā sastāvā), 2026. gada 15. jūlijs.#XXX pret Hauptzollamt München.#Lūgums sniegt prejudiciālu nolēmumu – Nodokļi – Akcīzes nodoklis – Nodokļu uzlikšana energoproduktiem un elektroenerģijai – Jēdziens “energoprodukti, kurus izmanto citiem nolūkiem, nevis par motordegvielu vai kurināmo” – Direktīvas 2003/96/EK 2. panta 4. punkta b) apakšpunkta pirmais ievilkums – Propāns, ko izmanto degļu testēšanai.#Lieta T-562/25.

    judgment · LV · 15 July 2026

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  • Üldkohtu otsus (teine koda laiendatud koosseisus), 15.7.2026.#XXX versus Hauptzollamt München.#Eelotsusetaotlus – Maksustamine – Aktsiis – Energiatoodete ja elektrienergia maksustamine – Mõiste „energiatoodete kasutamine muul otstarbel kui mootorikütuse või kütteainena“ – Direktiivi 2003/96/EÜ artikli 2 lõike 4 punkti b esimene taane – Põletite katsetamiseks kasutatav propaan.#Kohtuasi T-562/25.

    judgment · ET · 15 July 2026

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  • Sentenza tal-Qorti Ġenerali (It-Tieni Awla Estiża) tal-15 ta’ Lulju 2026.#XXX vs Hauptzollamt München.#Rinviju għal deċiżjoni preliminari – Tassazzjoni – Dazji tas-sisa – Intaxxar ta’ prodotti tal-enerġija u tal-elettriku – Kunċett ta’ ‘prodotti ta’ enerġija użati mhux bħala karburant tal-karozzi jew karburant biex isaħħan’ – L-ewwel inċiż tal-Artikolu 2(4)(b) tad-Direttiva 2003/96/KE – Propan użat għall-ittestjar tal-berners.#Kawża T-562/25.

    judgment · MT · 15 July 2026

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  • 2026 m. liepos 15 d. Bendrojo Teismo (antroji išplėstinė kolegija) sprendimas.#XXX prieš Hauptzollamt München.#Prašymas priimti prejudicinį sprendimą – Apmokestinimas – Akcizai – Energinių produktų ir elektros energijos apmokestinimas – Sąvoka „energetikos [energiniai] produktai, kurie naudojami ne variklių degalams ar krosnių kurui, o kitiems tikslams“ – Direktyvos 2003/96 2 straipsnio 4 dalies b punkto pirma įtrauka – Propanas, naudojamas degiklių bandymams.#Byla T-562/25.

    judgment · LT · 15 July 2026

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  • Presuda Općeg suda (drugo vijeće koje zasjeda u sastavu od pet sudaca) od 15. srpnja 2026.#XXX protiv Hauptzollamt München.#Zahtjev za prethodnu odluku – Porezi – Trošarine – Oporezivanje energenata i električne energije – Pojam ,energenti koji se koriste za druge potrebe, osim kao pogonska goriva ili gorivo za ogrjev’ – Članak 2. stavak 4. točka (b) prva alineja Direktive 2003/96/EZ – Propan koji se koristi za testiranja plamenika.#Predmet T-562/25.

    judgment · HR · 15 July 2026

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  • Rettens dom (Anden Afdeling, sat med fem dommere) af 15. juli 2026.#XXX mod Hauptzollamt München.#Præjudiciel forelæggelse – skatter og afgifter – punktafgifter – beskatning af energiprodukter og elektricitet – begrebet »energiprodukter, der anvendes til andet end motorbrændstof eller brændsel til opvarmning« – artikel 2, stk. 4, litra b), første led, i direktiv 2003/96/EF – propan, der anvendes til afprøvning af brændere.#Sag T-562/25.

    judgment · DA · 15 July 2026

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  • Sodba Splošnega sodišča (drugi razširjeni senat) z dne 15. julija 2026.#XXX proti Hauptzollamt München.#Predhodno odločanje – Obdavčenje – Trošarine – Obdavčitev energentov in električne energije – Pojem ,energenti, ki se uporabljajo za druge namene kot za pogonsko gorivo ali kot gorivo za ogrevanje‘ – Člen 2(4)(b), prva alinea, Direktive 2003/96/ES – Propan, ki se uporablja za preizkušanje gorilnikov.#Zadeva T-562/25.

    judgment · SL · 15 July 2026

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  • Sentenza del Tribunale (Seconda Sezione, a cinque giudici) del 15 luglio 2026.#XXX contro Hauptzollamt München.#Rinvio pregiudiziale – Fiscalità – Accise – Tassazione dei prodotti energetici e dell’elettricità – Nozione di “prodotti energetici utilizzati per fini diversi dall’utilizzazione come carburante per motori o come combustibile per riscaldamento” – Articolo 2, paragrafo 4, lettera b), primo trattino, della direttiva 2003/96/CE – Propano utilizzato per test di bruciatori.#Causa T-562/25.

    judgment · IT · 15 July 2026

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  • Решение на Общия съд (втори разширен състав) от 15 юли 2026 г.#XXX срещу Hauptzollamt München.#Преюдициално запитване — Данъчни въпроси — Акцизи — Данъчно облагане на енергийните продукти и електроенергията — Понятието „енергийни продукти, използвани за цели, различни от моторни горива или горива за отопление“ — Член 2, параграф 4, буква б), първо тире от Директива 2003/96/ЕО — Пропан, използван за изпитвания на горелки.#Дело T-562/25.

    judgment · BG · 15 July 2026

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  • Unionin yleisen tuomioistuimen tuomio (laajennettu toinen jaosto) 15.7.2026.#XXX vastaan Hauptzollamt München.#Ennakkoratkaisupyyntö – Verotus – Valmisteverot – Energiatuotteiden ja sähkön verotus – Käsite ”energiatuotteiden käyttö muihin tarkoituksiin kuin moottoripolttoaineeksi tai lämmityspolttoaineeksi” – Direktiivin 2003/96/EY 2 artiklan 4 kohdan b alakohdan ensimmäinen luetelmakohta – Polttimien testaukseen käytetty propaani.#Asia T-562/25.

    judgment · FI · 15 July 2026

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  • Arrêt du Tribunal (deuxième chambre élargie) du 15 juillet 2026.#XXX contre Hauptzollamt München.#Renvoi préjudiciel – Fiscalité – Droits d’accise – Taxation des produits énergétiques et de l’électricité – Notion de “produits énergétiques destinés à des usages autres que ceux de carburant ou de combustible” – Article 2, paragraphe 4, sous b), premier tiret, de la directive 2003/96/CE – Propane utilisé pour des essais de brûleurs.#Affaire T-562/25.

    judgment · FR · 15 July 2026

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  • Urteil des Gerichts (Zweite erweiterte Kammer) vom 15. Juli 2026.#XXX gegen Hauptzollamt München.#Vorlage zur Vorabentscheidung – Steuerrecht – Verbrauchsteuern – Besteuerung von Energieerzeugnissen und elektrischem Strom – Begriff ‚Energieerzeugnisse, die für andere Zwecke als als Heiz- oder Kraftstoff verwendet werden‘ – Art. 2 Abs. 4 Buchst. b erster Gedankenstrich der Richtlinie 2003/96/EG – Propan, das für Tests von Brennern verwendet wird.#Rechtssache T-562/25.

    judgment · DE · 15 July 2026

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  • Judgment of the General Court (Second Chamber, Extended Composition) of 15 July 2026.#XXX v Hauptzollamt München.#Reference for a preliminary ruling – Taxation – Excise duties – Taxation of energy products and electricity – Concept of ‘energy products used for purposes other than as motor fuels or as heating fuels’ – First indent of Article 2(4)(b) of Directive 2003/96/EC – Propane used for the testing of burners.#Case T-562/25.

    judgment · EN · 15 July 2026

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