ECJ Opinion – Directive 2003/96/EC – Article 2, paragraph 3 – Taxation of energy products other than those for which the level of taxation is specified in the Directive – Concept of fuel or fuel equivalent – Assessment of equivalence – substitutability
Jaaskinen AG
C-43/13, [2013] EUECJ C-43/13, [2014] EUECJ C-43/13
Bailii, Bailii
Directive 2003/96/EC
European, Taxes – Other
Updated: 28 November 2021; Ref: scu.519481
