The Court of Justice has given a judgment in the case Commission v Ireland on excise duty.

The Court declares that, by continuing to grant, after the expiry on 31 December 2006 of the transitional period referred to in the first subparagraph of Article 18(1) of Council Directive 2003/96/EC of 23 October 2003 restructuring the Community framework of taxation of energy products and electricity, and Annex II to that directive, an exemption from excise duty on fuel used by disabled persons for motor vehicles, Ireland has failed to fulfil its obligations under Article 4(1) of the directive.

CJ nr. C-55/12, 25 April 2013

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Accijns en verbruiksbelastingen

H&I: Previews


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