ECFI State aid – Directive 92/81/EEC – Excise duty on mineral oils – Mineral oils used as fuel for alumina production – Exemption from excise duty – Whether the exemption complies with a Council decision of authorisation under Article 8(4) of Directive 92/81 – Presumption of legality attaching to European Union measures – Legal certainty … Continue reading Ireland v Commission: ECFI 21 Mar 2012
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
ECJ (Taxation) Directive 92/81/EEC – Excise duties on mineral oils – Exemptions – Fuel used by an excavator mounted permanently on a vessel operated independently of the engine of the ship – Definition of ‘navigation Citations: C-505/10, [2011] EUECJ C-505/10, [2011] EUECJ C-505/10 Links: Bailii, Bailii Statutes: Directive 92/81/EEC Jurisdiction: European Customs and Excise Updated: … Continue reading Partrederiet Sea Fighter v Skatteministeriet: ECJ 20 Sep 2011
Excise duties – Exemption from tax on mineral oils – Directive 92/81/EEC – Article 8(1)(c) – The term ‘navigation’ Citations: C-389/02, [2004] EUECJ C-389/02 Links: Bailii Jurisdiction: European Customs and Excise Updated: 28 July 2022; Ref: scu.195735
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 (Judgment) State aid – Directive 92/81/EEC – Excise duties on mineral oils – Mineral oils used as fuel for alumina production – Exemption from excise – Selective nature of the measure – Aid which may be considered compatible with the common market – Community guidelines on State aid for environmental protection – Guidelines on … Continue reading Italy v Commission: ECFI 22 Apr 2016
ECJ Failure of a Member State to fulfil its obligations – Directives 92/81/EEC and 92/82/EEC – Rates of excise duties on mineral oils – Fiscal control – Use of gas oil as motor fuel. Citations: C-185/00, [2003] EUECJ C-185/00 Links: Bailii European Updated: 08 June 2022; Ref: scu.188466
