ECJ (Judgment) Reference for a preliminary ruling – Excise duties – Directive 2003/96/EC – Differentiated rates of excise duty for motor fuels and heating fuels – Condition for the application of the rate for heating fuels – Submission of a monthly list of statements that the products purchased are for heating purposes – Application of the rate of excise duty laid down for motor fuels where that list is not submitted – Principle of proportionality
Judges:
C. Lycourgos, P
Citations:
C-418/14, [2016] EUECJ C-418/14, ECLI:EU:C:2016:400
Links:
Jurisdiction:
European
Customs and Excise
Updated: 12 July 2022; Ref: scu.565149