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 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
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
