SKO-ENERGO s.r.o. v Odvolaci financni reditelstvi

European Union – Environment. The Court of Justice of the European Union ruled that art 10 of Directive (EC) 2003/87 of the European Parliament and of the Council (establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive (EC) 96/61) should be interpreted as precluding the imposition of a gift tax such as that at issue in the main proceedings if it did not respect the 10% ceiling on the allocation of emission allowances for consideration laid down in that article, which was a matter for the referring court to determine.

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