Judgment of the Court of Justice in the case IRCCS — Fondazione Santa Lucia.

Article 17(1) of Council Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity must be interpreted as meaning that the concept of ‘tax reductions' covers the incentives granted, under national law, to energy-intensive businesses, as defined in that provision, in respect of amounts, such as those at issue in the main proceedings, covering general electricity charges, subject to verification by the referring court of the facts and the rules of national law on which this answer from the Court is based. Article 17(1) of Directive 2003/96 must be interpreted as not precluding national rules which provide for tax reductions on the consumption of electricity in favour of energy-intensive businesses, within the meaning of that provision, in the manufacturing sector alone.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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