Court of Justice (Fifth Chamber) 30 May 2024, C-743/22 (DISA Suministros y Trading SLU (DISA) v Agencia Estatal de la Administración Tributaria.)

JUDGMENT OF THE COURT (Fifth Chamber) 30 May 2024 ( *1 ) (Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 5 – Excise duty on mineral oils – Regional rate of excise duties on mineral oils on top of the national rate – Differentiated rates of excise duties in the territory of a Member State according to the region in which the