Judgment of the Court of Justice in the case SC Petrotel-Lukoil.

EU law, in particular Article 30 TFEU, must be interpreted as meaning that the taxpayer, who in fact pays the charge having an equivalent effect contrary to that article, must be able to obtain reimbursement of the sums which it has paid by way of that charge, even in a situation where the payment mechanism for the charge has been designed in national legislation so that the charge is passed on to the consumer.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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