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Romania: Compatibility of solidarity contribution with EU law (CJEU referral)

Questions on solidarity contribution for energy sector companies and its alignment with EU law 

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december 17, 2025

A request for a preliminary ruling concerning the compatibility of the Romanian solidarity contribution with EU law was published in the Official Journal of the EU (case C-588/25) on December 8, 2025.

In 2022, Romania introduced a solidarity contribution for companies in the oil, natural gas, coal, and refinery sectors, in response to EU Regulation 2022/1854 on emergency intervention for high energy prices. The contribution applies to companies with activities classified under certain EU Nomenclature of Economic Activities (NACE) codes, provided that the activities account for over 75% of a company’s turnover.

A Romanian company manufacturing combustible briquettes from hard coal and lignite, classified under NACE code 1920, challenged the contribution's applicability. The Court of Appeal in Craiova referred questions to the CJEU about whether the regulation includes such manufacturing and if national legislation can impose the contribution based solely on NACE codes.

Read a December 2025 report prepared by KPMG’s EU Tax Centre

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