Request for a preliminary ruling from the Naczelny Sąd Administracyjny in the case Oil Trading Poland.

Should Article 3(3) of Council Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products and correspondingly the current Article 1(3), point (a) of the first subparagraph and the [second] subparagraph, of Council Directive 2008/118/EC concerning the general arrangements for excise duty and repealing Directive 92/12/EEC be interpreted as not precluding the imposition by a Member State of excise duty on lubricating oils falling within CN codes 2710 19 71 to 2710 19 99 used for purposes other than as motor fuels or heating fuels, in accordance with the rules relating to the harmonised excise duty imposed on the consumption of energy products?

No C-349/13


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Accijns en verbruiksbelastingen

H&I: Previews


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