Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Szczecinie in the case ASPROD.

By order of 3 December 2014, the Court of Justice (Second Chamber) ruled that Article 27(1)(f) of Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages must be interpreted as precluding national rules, such as those at issue in the main proceedings, which make the application of the exemption from the harmonised excise duty provided for under that provision subject to the condition that the trader concerned must hold a decision from the tax administration fixing the maximum limits for use of the products exempted under that provision.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Accijns en verbruiksbelastingen

H&I: Previews


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