Request for a preliminary ruling from the Kammarrätten i Sundsvall in the case OKG.

Article 4(2) of the Energy Taxation Directive states that ‘level of taxation' is the total charge levied in respect of all indirect taxes (except VAT) calculated directly or indirectly on the quantity of electricity at the time of release for consumption. Under Article 21(5) of that directive, electricity is to be subject to taxation and the tax liability is to become applicable at the time of supply by the distributor or redistributor. Do these articles preclude a tax levied on the thermal power of nuclear reactors? Does a tax on thermal power constitute an excise duty which is levied directly or indirectly on the consumption of such goods (excise goods) as are referred to in Article 1(1) of the Excise Duty Directive?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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