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Roz-Swit v Dyrektor Izby Celnej we Wroclawiu: ECJ 2 Jun 2016

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:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 12 July 2022; Ref: scu.565149

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