The Court of Justice has given a judgment in the case PPC Power.

Directive 2003/87/EC establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC must be interpreted as precluding national legislation, such as that at issue in the main proceedings, which taxes, at 80% of their value, greenhouse gas emission allowances allocated free of charge which have been sold or not used by the undertakings subject to the greenhouse gas emission trading scheme.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Milieuheffingen

H&I: Previews


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