Repsol Petroleo (Taxation of Energy Products and Electricity – Absence of Chargeable Event Giving Rise To Taxation – Judgment): ECJ 3 Dec 2020

Reference for a preliminary ruling – Directive 2003/96/EC – Taxation of energy products and electricity – Article 21(3) – Absence of chargeable event giving rise to taxation – Consumption of energy products within the curtilage of an establishment in which they were produced for the production of final energy products from which non-energy products are also inevitably produced

Citations:

ECLI:EU:C:2020:982, C-44/19, [2020] EUECJ C-44/19, [2021] EUECJ C-44/19_CO

Links:

Bailii, Bailii

Jurisdiction:

European

Taxes – Other

Updated: 09 November 2022; Ref: scu.660748