(Rec 2000,p I-1129) Judgment) Action for failure to fulfil obligations – Directive 92/12/EEC – Specific tax levied on beverages with a high alcohol content
The Court summarised the difference between VAT and excise as being that the former is levied on price, ‘whereas excise duty is primarily calculated on the volume of the product’. Article 3(2) ‘does not require member states to comply with all rules applicable for excise duty or VAT purposes as far as determination of the tax base, calculation of the tax, and chargeability and monitoring of the tax are concerned. It is sufficient that the indirect taxes pursuing specific objectives should, on these points, accord with the general scheme of one or other of these taxation techniques as structured by the Community legislation.’
Citations:
C-434/97, [2000] EUECJ C-434/97, [2000] ECR I-1129
Links:
Jurisdiction:
European
Cited by:
Cited – Scotch Whisky Association and Others v The Lord Advocate and Another SC 15-Nov-2017
The Association challenged the imposition of minimum pricing systems for alcohol, saying that it was in breach of European law. After a reference to the ECJ, the Court now considered its legality.
Held: The Association’s appeal failed. Minimum . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 24 November 2022; Ref: scu.162295
