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:
Jurisdiction:
European
Citing:
Cited – Afton Chemicals Ltd v Revenue and Customs Excs 4-May-2007
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 . .
Lists of cited by and citing cases may be incomplete.
European
Updated: 02 September 2022; Ref: scu.279118