Indirect taxes – Excise duties – Directive 92/12/EEC – Article 3(2) – Mineral oils – Tax on retail sales – Concept of ‘specific purpose’ – Transfer of powers to the Autonomous Communities – Financing – Predetermined allocation – Health-care and environmental expenditure
Citations:
[2014] EUECJ C-82/12, ECLI:EU:C:2014:108
Links:
Statutes:
Jurisdiction:
European
Citing:
Opinion – Transportes Jordi Besora, SL v Tribunal Economico Administrativo Regional De Cataluna ECJ 24-Oct-2013
ECJ Opinion – Directive 92/12/EEC – Excise duties – Mineral oils – Article 3(2) – Specific purpose – Compliance with the general scheme of excise duty or VAT – National tax imposed on the retail sale of certain . .
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.650829
