Opinion of Advocate General Wathelet in the case A and B.

Wathelet proposes that the Court answer the question asked by the Bundesgerichtshof as follows: The term ‘similar rights' in Article 56(1)(a) of Council Directive 2006/112/EC must be interpreted as also covering allowances as defined in Article 3(a) of Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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