EAT (Taxation of Energy Products and Electricity : Judgment) Reference for a preliminary ruling – Directive 2003/96/EC – Taxation of energy products and electricity – Article 14(1)(c) – Exemption of energy products used as fuel for the purpose of navigation within European Union waters and to produce electricity on board a craft – Fuel used by a ship to sail from the place where it was built to the port of another Member State for the purpose of taking on its first commercial cargo
Citations:
C-151/16, [2017] EUECJ C-151/16
Links:
Jurisdiction:
European
Taxes – Other
Updated: 27 March 2022; Ref: scu.590527