Czech Republic / The Supreme Administrative Court / 1 Afs 17/2013 – 43 BS Park II. s.r.o v The appellate financial directorate

Key facts of the case:

It was a dispute between B.S. Park II. s.r.o who closed a contract on delivery of electricity created by a renewable source of electricity with E.ON Distribuce, a. s.. The electricity was delivered and B.S Park II. s.r.o sent to E.ON a bill to receive the promised payment. E.ON didn’t pay the whole contracted price. Part of the price was paid to the state as a tax which is required to be paid in this case by s.7a of Act 180/2005 On the support of creation of electricity by renewable sources. B.S Park filed a complaint in the financial office in České Budějovice, but it was turned down. B.S Park appealed to the Financial directorate in České Budějovice. The appeal was turned down too by a decision from 30. 8. 2012, n. 5925/12-1200. Against the decision of the directorate B.S Park II. s.r.o filed a suit in the regional court which ruled in favour of the defendant and confirmed the decision of the former deciding authorities. The plaintiff then seeks a review of The Supreme administrative court. He claimed that the provision s.7a included in Act 180/2005, which orders to pay the tax, is in violation with the Charter of the fundamental rights of the European Union. He specifically mentioned Articles: 1,16,17,21 and 52. However, there was no further argumentation explaining the violation. The Supreme court stated that the regulation is in compliance with Czech constitutional law as the Constitutional court ruled in Pl ÚS 17/11. It was said by this decision that the provision above is in compliance even with the European Convention on Human Rights, for it is a part of Czech law with constitutional value. Provision s.7a is also in compliance with the Charter of fundamental rights of the European Union, because Article 52 states that equal provisions to those in the Convention have equal interpretation and range of protection.

Paragraphs referring to EU Charter: 


In relation to the claimed violation with the Charter of Fundamentals rights of the European Union and Treaty on European union, which are part of the European union law, The administrative court mentions at first, that the Constitutional court(of Czech republic) interprets the constitutional law with respect to the principles of European union law; whereas it cannot entirely overlook the influence of European union law on enactment, application and interpretation of national law in a field of legal regulations whose creation, effect and purpose is imminently connected to the European union law. Furthermore the Administrative court reminds that according to the Article 52 (3) of the Charter of fundamental rights of the EU, where rights guaranteed by the Charter correspond with rights guaranteed by European convention on human rights, their meaning and range of protection is equal. Therefore in regular cases the protection of human rights and freedoms guaranteed by Czech constitutional level laws and identical rights and freedoms regulated by the Charter is in principle the same.

Deciding body (original language): 
Nejvyšší správní soud