Judgment of the Court (First Chamber) of 31 March 2022.#European Commission v Republic of Poland.#Failure of a Member State to fulfil obligations – Taxation of energy products used by energy-intensive businesses – Directive 2003/96/EC – Article 17(1)(b) and (4) – Businesses covered by the EU Emissions Trading System – Exemption from excise duty.#Case C-139/20.