The Court of Justice has given a judgment in the case Kernkraftwerke Lippe-Ems.

Article 14(1)(a) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity and Article 1(1) and (2) of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC are to be interpreted as not precluding national legislation, such as that at issue in the main proceedings, which levies a duty on the use of nuclear fuel for the commercial production of electricity. The Court also examines a question concerning the preliminary ruling mechanism.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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