Action in the case European Commission v Hungary.

The Commission declares that Hungary has failed to fulfill its obligations under Articles 19 to 21 of Council Directive 92/83/EEC, 2 in conjunction with Articles 22(7) of that directive and 3(1) of Council Directive 92/84/EEC, by adopting and maintaining in force provisions under which, in circumstances determined by national law, the rate of the excise duty on the manufacture of ethyl alcohol in distilleries for an individual customer ('bérfőzető') is set at HUF 0, the manufacture of ethyl alcohol by individuals is exempt from special duty. 

C-115/13, 11 March 2013

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Accijns en verbruiksbelastingen

H&I: Previews


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