Case C-137/23, Alsen: Judgment of the Court (Fifth Chamber) of 13 March 2025 (request for a preliminary ruling from the Hoge Raad der Nederlanden – the Netherlands) – X v Staatssecretaris van Finaciën (Reference for a preliminary ruling – Taxation – Excise duties – Directive 2003/96/EC – Taxation of energy products and electricity – Exemption of energy products used as fuel – Article 14(1)(c) – Navigation within EU waters – Article 15(1)(f) – Navigation on inland waterways – Directive 95/60/EC – Fiscal marking of gas oils and kerosene – Gas oil, to which fiscal marking has not been applied in accordance with EU law, intended for use for the propulsion of a vessel – Refusal to apply the exemption from payment of excise duty – Principle of proportionality)