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Petrotel-Lukoil and Georgescu v Ministerul Economiei: ECJ 1 Mar 2018

Free Movement of Goods – Judgment – Reference for a preliminary ruling – Charges having an effect equivalent to customs duties – Article 30 TFEU – Internal taxation – Article 110 TFEU – Charge applied to exported petroleum products – Charge not passed on to the consumer – Tax burden for the taxpayer – Reimbursement of the sums paid by the taxpayer

Citations:

ECLI:EU:C:2018:139, [2018] EUECJ C-76/17

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 05 April 2022; Ref: scu.606018

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