Court of Justice (First Chamber) 31 March 2022, C-139/20 (European Commission v Republic of Poland.)

JUDGMENT OF THE COURT (First Chamber) 31 March 2022 ( *1 ) (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) In Case C‑139/20, ACTION for failure to fulfil obligations under Article 258 TFEU,