Highlights & Insights on European Taxation (H&I) bevat diepgaande informatie over actuele ontwikkelingen binnen het Europees belastingrecht zoals de omzetbelasting, douane, accijnzen en de winstbelasting. Een team van internationale experts becommentarieert jurisprudentie van het Europese Hof van Justitie, voorstellen van de Europese Commissie en andere Europese instanties. 

Kijk hieronder voor de inhoudsopgave van de laatst verschenen aflevering.

Verschenen in Highlights & Insights
H&I 2019/255: Commission v Greece. EU law precludes a much lower rate of excise duty to tsipouro and tsikoudia manufactured by small distillers. Co...

Judgment of the Court of Justice in the case Commission v Greece. The Court declares that by adopting and maintaining in force legislation which applies a rate of excise duty 50% below the standard national rate to tsipouro and tsikoudia manufactured by ‘systematic distilleries’, Greece has failed to fulfil its obligations under Articles 19 and 21 in conjunction with Article 23(2) of Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages, and by adopting and maintaining in force legislation which applies, on conditions laid down by that legislation, a much reduced rate of excise duty to tsipouro and tsikoudia manufactured by small ‘occasional’ distillers, Greece has failed to fulfil its obligations under Articles 19 and 21 in conjunction with Article 22(1) of Directive 92/83 and with Article 3(1) of Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages.

16 augustus 2019

H&I 2019/254: Skonis ir kvapas. Excise duty. Concept of cigars. Tobacco product with additional paper layer. Court of Justice

Judgment of the Court of Justice in the case Skonis ir kvapas. Article 4(1)(a) of Council Directive 2011/64/EU must be interpreted as meaning that tobacco products, such as those at issue in the main proceedings, part of whose outer wrapper of natural tobacco is covered, at the filter, by an additional paper layer, liable to make those products visually similar to cigarettes, fall within the category of cigars or cigarillos, within the meaning of that provision.

7 augustus 2019

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