AG Rantos delivers opinion in the C-358/24, Varo Energy Belgium and Others case
In Case C- 358/24, Varo Energy Belgium, Advocate General Rantos delivered his opinion concerning the Belgian contribution imposed on certain petroleum-sector operators in response to the 2022 energy crisis.
The Belgian measure imposed a temporary solidarity contribution on petroleum-sector operators calculated by reference to the physical volumes of petroleum products rather than to exceptional taxable profits. The Belgian Constitutional Court asked whether such a scheme qualifies as an equivalent national measure under Article 14(2) of the Regulation 2022/1854, despite its different tax base and limited categories of liable operators. Its questions also concerned the validity of Article 122 TFEU as the legal basis, equal treatment, potential infringements of Articles 30 and 110 TFEU, State aid, property rights, freedom to conduct a business, retroactivity and the possibility of preserving the national law’s effects if found incompatible with EU law.
The State aid question concerned whether limiting the contribution to certain petroleum companies, while excluding other petroleum operators as well as companies active in the gas and coal sectors, conferred a selective advantage within the meaning of Article 107(1) TFEU.
The AG Rantos considered that the Belgian measure does not constitute State aid as it does not differentiate between operators that are in a comparable factual and legal situation in light of the objective pursued by the scheme. In his view, the excluded operators were in a different position, notably because of differences in market presence, economic activity and the characteristics of the relevant Belgian energy markets.
For more information, see the AG’s Opinion (not available in English at the time of publication)