ECJ (Judgment) Reference for a preliminary ruling – Indirect taxation – Excise duties – Directive 2008/118/EC – Chargeability of excise duties – Article 7(2) – Concept of ‘departure of excise goods from a duty suspension arrangement’ – Taxation of energy products and electricity – Directive 2003/96/EC – Article 14(1)(a) – Use of energy products to produce electricity – Purchase and resale by an intermediate purchaser of energy products located in a tax warehouse – Direct delivery of energy products to an operator for the production of electricity – Indication of the intermediate purchaser as the ‘consignee’ of the products in the tax documents – Infringement of the requirements of national law as regards exemption from excise duty – Refusal of exemption – Proof of the use of the products in circumstances permitting exemption from excise duty – Proportionality
Citations:
C-355/14, [2016] EUECJ C-355/14, ECLI:EU:C:2016:403
Links:
Statutes:
Directive 2008/118/EC, Directive 2003/96/EC 14(1)(a)
Jurisdiction:
European
Customs and Excise
Updated: 12 July 2022; Ref: scu.565148