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:
European, Utilities, Environment, Taxes – Other
Updated: 18 July 2022; Ref: scu.271122