The Court of Justice has given a judgment in the case Holger Forstmann Transporte.

The term ‘standard tanks', referred to in the first indent of Article 24(2) of Council Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity, must be interpreted as not excluding tanks fixed permanently to commercial motor vehicles intended for the direct supply of fuel to those vehicles when the tanks have been fitted by a person other than the manufacturer, in so far as the tanks enable fuel to be used directly, both for the purpose of propulsion of the vehicles and, where appropriate, for the operation, during transport, of refrigeration systems and other systems.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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