ECJ Failure of a Member State to fulfil obligations – Directive 2003/96/EC – Taxation of energy products and electricity – Exemption from excise duty on fuel used by disabled persons for motor vehicles – . .
Reference for a preliminary ruling – Directive 2003/96/EC – Taxation of energy products and electricity – Article 21(3) – Absence of chargeable event giving rise to taxation – Consumption of energy products within the curtilage of an establishment in which they were produced for the production of final energy products from which non-energy products are … Continue reading Repsol Petroleo (Taxation of Energy Products and Electricity – Absence of Chargeable Event Giving Rise To Taxation – Judgment): ECJ 3 Dec 2020
ECJ Directive 2003/96/EC – Taxation of energy products and electricity – Article 14, paragraph 1, b) – Exemption of energy products used as fuel for aircraft navigation – Fuel provided by the lessor of an aircraft used by charterers of it for their flights for purposes other than providing an air service for consideration Judges: … Continue reading Haltergemeinschaft v Hauptzollamt Dusseldorf: ECJ 21 Dec 2011
CJEU Directive 92/81/EEC Excise duty on mineral oils Article 2(2) and (3) and Article 8(1)(a) Directive 2003/96/EC Taxation of energy products and electricity Article 2(2), (3) and (4)(b) Scope Fuel additives which are mineral oils or energy products but are not used as motor fuel National taxation regime. Citations: C-517/07, [2008] EUECJ C-517/07, ECLI:EU:C:2008:751 Links: … Continue reading Afton Chemical v Commissioners for Her Majesty’s Revenue and Customs (Taxation): ECJ 18 Dec 2008
Europa Directive 2003/30/EC Promotion of the use of biofuels or other renewable fuels for transport – Directive 2003/96/EC Community framework for the taxation of energy products and electricity – Blend of vegetable oil, additives and fuel Biofuels National rules – Tax exemption – Replacement of the exemption by an obligation to maintain a minimum biofuel … Continue reading Plantanol GmbH and Co. KG v Hauptzollamt Darmstadt (Environment And Consumers): ECJ 10 Sep 2009
Excise Duty – Whether additives to motor fuel produced from ‘mineral products’ are subject to Excise Duty, as motor fuel, under the 1992 and 2003 Community Directives – whether such additives could be taxed under the UK domestic legislation if the 2003 Directive itself did not require imposition of Excise Duty – whether we should … Continue reading Afton Chemicals Ltd v Revenue and Customs: Excs 4 May 2007
ECJ Directive 2003/96/EC – Community framework for the taxation of energy products and electricity – Article 14(1)(a) – Exemption for energy products used to produce electricity – Option to impose taxation for reasons of environmental policy – Direct effect of the exemption. Citations: C-226/07, [2008] EUECJ C-226/07 Links: Bailii European, Utilities, Environment, Taxes – Other … Continue reading Flughafen Koln v Bonn (Taxation): ECJ 17 Jul 2008
ECJ (Judgment) Reference for a preliminary ruling – Indirect taxation – Excise duties – Directive 2008/118/EC – Chargeability of excise duties – Article 7(2) – Concept of ‘departure of excise goods from a duty suspension arrangement’ – Taxation of energy products and electricity – Directive 2003/96/EC – Article 14(1)(a) – Use of energy products to … Continue reading Polihim-SS EOOD v Nachalnik na Mitnitsa Svishtov: ECJ 2 Jun 2016
ECJ (Judgment) Reference for a preliminary ruling – Excise duties – Directive 2003/96/EC – Differentiated rates of excise duty for motor fuels and heating fuels – Condition for the application of the rate for heating fuels – Submission of a monthly list of statements that the products purchased are for heating purposes – Application of … Continue reading Roz-Swit v Dyrektor Izby Celnej we Wroclawiu: ECJ 2 Jun 2016
Energy – Taxation of Energy Products and Electricity – Judgment – Reference for a preliminary ruling – Directive 2003/96/EC – Taxation of energy products and electricity – Third subparagraph of Article 21(5) – Entity producing electricity for its own use – Small producers of electricity – Article 14(1)(a) – Energy products used for the production … Continue reading Turbogas – Produtora Energetica SA v Autoridade Tributaria e Aduaneira: ECJ 27 Jun 2018
Opinion – Energy – Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 14(1)(a) – Exemption of energy products and electricity used to produce electricity – Third subparagraph of Article 21(5) – Entity producing electricity for its own use – Exemption for small producers of electricity Citations: … Continue reading Turbogas Produtora Energetica SA v Autoridade Tributaria e Aduaneira: ECJ 7 Mar 2018
EAT (Taxation of Energy Products and Electricity : Judgment) Reference for a preliminary ruling – Directive 2003/96/EC – Taxation of energy products and electricity – Article 14(1)(c) – Exemption of energy products used as fuel for the purpose of navigation within European Union waters and to produce electricity on board a craft – Fuel used … Continue reading Vakaru Baltijos Laivu Statykla: ECJ 13 Jul 2017
ECJ (Judgment) Reference for a preliminary ruling – Directive 2003/96/EC – Taxation of energy products and electricity – Tax reductions – Substantive scope – Incentives in respect of the amounts covering general electricity charges – Article 17 – Energy-intensive businesses – Incentives granted to such businesses in the manufacturing sector alone – Lawfulness Citations: ECLI:EU:C:2017:17, … Continue reading IRCCS – Fondazione Santa Lucia: ECJ 18 Jan 2017
ECJ (Order) Preliminary reference – Article 99 of the Rules of Procedure of the Court – Directive 2003/96 / EC – Taxation of energy products and electricity – Article 2, paragraph 4 b) – dual use of energy products – Concept – Product energy used for thermal waste treatment and flue gas C. Lycourgos, P … Continue reading YARA Brunsbuttel v Hauptzollamt Itzehoe: ECJ 17 Dec 2015
ECJ Judgment – Reference for a preliminary ruling – Directive 2003/96/EC – Articles 4 and 21 – Directive 2008/118/EC – Directive 92/12/EEC – Article 3(1) – Scope – Rules of a Member State – Levying of a tax on the thermal power of nuclear reactors ECLI:EU:C:2015:636, C-606/13, [2015] EUECJ C-606/13 Bailii Directive 2008/118/EC, Directive 92/12/EEC, … Continue reading OKG AB v Skatteverket: ECJ 1 Oct 2015
ECJ Opinion – Directive 2003/96/EC – Community framework for the taxation of energy products and electricity – Dual use energy products Sharpston AG C-426/12, [2014] EUECJ C-426/12 – O, [2014] EUECJ C-426/12 Bailii, Bailii Directive 2003/96/EC European, Utilities Updated: 03 December 2021; Ref: scu.525843
ECJ Opinion – Directive 2003/96/EC – Article 2, paragraph 3 – Taxation of energy products other than those for which the level of taxation is specified in the Directive – Concept of fuel or fuel equivalent – Assessment of equivalence – substitutability Jaaskinen AG C-43/13, [2013] EUECJ C-43/13, [2014] EUECJ C-43/13 Bailii, Bailii Directive 2003/96/EC … Continue reading Kronos Titan (Bibliographic Notice): ECJ 12 Dec 2013
evroetilECJ2012 ECJ Directive 2003/30/EC – Article 2(2)(a) – Concept of bioethanol – Product obtained from biomass, undenatured and with an ethyl alcohol content of over 98.5% – Relevance of actual use as a biofuel – Regulation (EEC) No 2658/87 – Combined Nomenclature – Tariff classification of bioethanol for the purpose of collecting excise duties – … Continue reading Evroetil v Direktor na Agentsia ‘Mitnitsi’: ECJ 21 Dec 2011
Constitutions Compatibility with EU law ECJ (Judgment) Reference for a preliminary ruling – Article 267 TFEU – Interlocutory procedure for review of constitutionality – Examination of whether a national law complies with both EU law and with the Constitution of the Member State concerned – Discretion enjoyed by a national court to refer questions to … Continue reading Kernkraftwerke Lippe-Ems GmbH v Hauptzollamt Osnabruck: ECJ 7 Dec 2011
