Judgment of the Court of Justice in the joined cases Elecdey Carcelen SA (C‑215/16), Energías Eólicas de Cuenca SA (C‑216/16), Iberenova Promociones SAU (C‑220/16), Iberdrola Renovables Castilla La Mancha SA (C‑221/16).

Article 1(2) of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC must be interpreted as not precluding national legislation, such as that at issue in the cases in the main proceedings, which provides for the application of a levy on wind turbines designed to produce electricity, since that levy does not constitute a tax imposed on the consumption of energy products or electricity, and, therefore, does not fall within the scope of that directive.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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