Request for a preliminary ruling from the Consiglio di Stato in the case Istituto di Ricovero e Cura a Carattere Scientifico (IRCCS).
Do Italian rules (such as those at issue in the main proceedings) which, first, include a definition of ‘energy-intensive businesses' in line with the Directive and, secondly, grant companies of this type payment incentives covering general electricity charges (and not incentives relating to taxation of energy products and electricity as such) fall within the scope of Directive 2003/96/EC? 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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