Opinion of advocate general Wahl in the case Transportes Jordi Besora.

Advocate General Wahl considers that the Spanish tax (‘the IVMDH') which is levied on the consumption of certain mineral oils (namely petrol, diesel, fuel oil and paraffin) is contrary to the Excise Duty Directive. Wahl also advises against limiting the temporal effects of the Court's judgment.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Accijns en verbruiksbelastingen

H&I: Previews


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