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, [2017] EUECJ C-189/15
Links:
Jurisdiction:
European
Taxes – Other
Updated: 28 January 2022; Ref: scu.573249