Commission v Italy (Droits D’Accise – Carburant Des Bateaux De Plaisance) (Judgment): ECJ 16 Sep 2021

Failure by a State to fulfill obligations – Article 258 TFEU – Directive 2003/96 / EC – Taxation of energy products and electricity – Article 14, paragraph 1, point c) – Exemption of energy products used as fuel or fuel for navigation in of European Union waters – Exemption granted only to private pleasure craft subject to a charter contract

C-341/20, [2021] EUECJ C-341/20, ECLI:EU:C:2021:744
Bailii
European

Utilities

Updated: 31 October 2021; Ref: scu.668267