ECJ Judgment – Reference for a preliminary ruling – Indirect taxation – Excise duties -Directive 2008/118/EC – Article 1(2) – Liquid fuel subject to excise duty – Sales tax – Concept of ‘specific purpose’ – Predetermined allocation – Organisation of public transport within the territory of a city
Judges:
M Ilesic P
Citations:
C-553/13, [2015] EUECJ C-553/13
Links:
Statutes:
Jurisdiction:
European
Cited by:
Cited – Scotch Whisky Association and Others v The Lord Advocate and Another SC 15-Nov-2017
The Association challenged the imposition of minimum pricing systems for alcohol, saying that it was in breach of European law. After a reference to the ECJ, the Court now considered its legality.
Held: The Association’s appeal failed. Minimum . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise
Updated: 25 November 2022; Ref: scu.543918