H&I 2016/1
Visnapuu. Excise duty on certain beverage packaging. Distance selling and transport of alcoholic beverages from another Member State. Court of Justice
CJ 12-11-2015, C-198/14 (Uitspraak), m.nt. Diederik Bogaerts (Visnapuu)
- Instantie
Court of Justice of the European Union
- Datum
12 november 2015
- Zaaknummer
C-198/14
- Noot
Diederik Bogaerts
- Roepnaam
Visnapuu
- JCDI
JCDI:ADS922584:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Accijns en verbruiksbelastingen / Accijns
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 12‑11‑2015
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 22‑04‑2014
Essentie
Judgment of the Court of Justice in the case Visnapuu. Article 110 TFEU and Articles 1(1), 7 and 15 of European Parliament and Council Directive 94/62/EC of 20 December 1994 on packaging and packaging waste must be interpreted as not precluding legislation of a Member State, such as that at issue in the main proceedings, which imposes an excise duty on certain beverage packaging, but lays down an exemption for packaging integrated into a functioning return system. Articles 34 TFEU and 36 TFEU must be interpreted as not precluding legislation of a Member State, such as that at issue ... Verder lezen? Log in om dit document te bekijken.