Action in the case Commission v United Kingdom.

The Commission considers that permitting the sale of marked fuel for propelling private pleasure craft is fundamentally incompatible with the Directive 95/60/EC (the "Fiscal Marking Directive"). The obligation to mark fuel that has been subject to a reduced rate of excise duty is intended specifically to ensure that those fuels are readily distinguishable from fuel in respect of which full duty has been paid. However, the effect of the national measure is that where marked fuel is found in a tank of a private pleasure craft that has been refueled in the United Kingdom, it is not possible to determine by reference to the marking, whether or not the fuel used was subject to a full or discounted rate of excise duty. 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Accijns en verbruiksbelastingen

H&I: Previews


Gerelateerde artikelen