H&I 2023/189
Endesa Generación. Taxation of coal used for production of electricity in Spain. Protection of environment. Court of Justice
CJ 22-06-2023, C-833/21 (Uitspraak) (Endesa Generación)
- Instantie
Court of Justice of the European Union
- Datum
22 juni 2023
- Zaaknummer
C-833/21
- Roepnaam
Endesa Generación
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Milieubelastingen (V)
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 22‑06‑2023
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 31‑12‑2021
- Wetingang
Council Directive 2003/96/EC Article 14 paragraph 1-a
Essentie
Endesa Generación. Taxation of coal used for production of electricity in Spain. Protection of environment. Court of Justice
Samenvatting
Judgment of the Court of Justice in the case Endesa Generación. The second sentence of Article 14(1)(a) of Council Directive 2003/96/EC must be interpreted as meaning that national legislation providing for the taxation of coal used for the production of electricity meets the condition, set out in that provision, that the tax must be introduced ‘for reasons of environmental policy’, where there is a direct link between the use of the revenue and the purpose of the tax ... Verder lezen? Log in om dit document te bekijken.