Opinion of Advocate General Tanchev in the case Cristal Union.

Where energy products are used for the combined generation of heat and power, Article 14(1)(a) and Article 15(1)(c) of Council Directive 2003/96/EC must be applied jointly. The portion of energy products used to produce electricity falls within the scope of the compulsory exemption provided for by the former provision, while the portion of those products used for the generation of heat falls within the scope of the latter provision.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Milieuheffingen

H&I: Previews


Gerelateerde artikelen