Европейский Союз · cjeu_case

Case C-593/25, Dyrektor Izby Administracji Skarbowej w Katowicach: Order of the Court (Ninth Chamber) of 25 March 2026 (request for a preliminary ruling from the Naczelny Sąd Administracyjny – Poland) – T. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Katowicach (Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Directive 2003/96/EC – Taxation of energy products and electricity – Article 21(5) – Excise duties collected by a Member State in breach of EU law – The electricity producer’s right to reimbursement of the amount overpaid – Case-law practice making the right to reimbursement conditional upon proof of financial loss – Unjust enrichment – Principle of the effectiveness of EU law)

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