• Hauptzollamt München (Taxation d’un produit énergétique utilisé pour des tests de combustion). Treatment of fuel consumed in industrial testing. General Court (comments by Giorgio Emanuele Degani)
  Judgment of the General Court in the case Hauptzollamt München (Taxation d’un produit énergétique utilisé pour des tests de combustion). The first indent of Article 2(4)(b) of Council Directive 2003/96/EC must be interpreted as meaning that the concept of use ‘[as] heating fuels’, referred to by that
• Brenntag. Excise duty suspension and direct deliveries. No legal fiction of warehouse receipt and dispatch. General Court (comments by Giorgio Emanuele Degani)
  Judgment of the General Court in the case Brenntag. Article 7(1), Article 7(2)(a), Article 20(2) and Article 30 of Council Directive 2008/118/EC must be interpreted as meaning that, in the context of the movement of excise goods under a duty suspension arrangement to an authorised warehousekeeper...
• Dyrektor Izby Administracji Skarbowej w Łodzi. Excise duty exemption cannot depend solely on customs classification. General Court (comments by Giorgio Emanuele Degani)
  Judgment of the General Court in the case Dyrektor Izby Administracji Skarbowej w Łodzi. Article 27(1)(b) of Council Directive 92/83/EEC must be interpreted as precluding the exemption from excise duties for ethyl alcohol denatured in accordance with the requirements of a Member State used in the...
• Centro Petroli Roma - II. Conditions for authorising small-capacity tax warehouses under excise duty rules. Court of Justice (comments by Giorgio Emanuele Degani)
  Judgment of the Court of Justice in the case Centro Petroli Roma - II. Article 16(1) of Council Directive 2008/118/EC must be interpreted as not precluding national legislation, supplemented as the case may be by implementing measures, which makes the authorisation to manage commercial warehouses for...
• Across Fiduciaria and Others. Transparency rules on beneficial ownership of trusts are valid. Court of Justice (comments by Edwin Thomas)
  Judgment of the Court of Justice in the case Across Fiduciaria and Others. Granting access to information on beneficial owners of trusts and similar legal arrangements to persons with a legitimate interest are valid and compatible with the fundamental rights. The Italian fiduciary mandates may...
  
  

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