Request for a preliminary ruling from the Verwaltungsgerichtshof in the case Dilly's Wellnesshotel.

Does an energy tax rebate scheme such as that at issue here, under which the amount of the energy tax rebate is clearly determined by law on the basis of a calculation formula, fulfil the conditions laid down in Commission Regulation (EU) No 651/2014 2 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty? Does Article 58(1) of Commission Regulation (EU) No 651/2014 have the effect of exempting such an energy tax rebate scheme for the period from January 2011? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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