Request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Coimbra in the case Superfoz.

Can Article 27(10) of Regulation (EC) No 882/2004 (1) of 29 April 2004, or any other rule of law or general principle of the European Union that the Court of Justice of the European Union deems applicable, be interpreted as meaning that they preclude a national provision that introduces a tax to fund official controls related to food safety, to be paid by the owners of food or mixed retail outlets only, where that tax does not correspond to any specific official control that has been caused by, or that is for the benefit of, those taxpayers?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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