H&I 2015/132
Oil Trading Poland. Lubricating oils used for purposes other than as motor fuels or as heating fuels. Court of Justice
CJ 12-02-2015, C-349/13 (Uitspraak), m.nt. Diederik Bogaerts (Oil Trading Poland)
- Instantie
Court of Justice of the European Union
- Datum
12 februari 2015
- Zaaknummer
C-349/13
- Noot
Diederik Bogaerts
- Roepnaam
Oil Trading Poland
- JCDI
JCDI:ADS920520:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Accijns en verbruiksbelastingen / Accijns
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 12‑02‑2015
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 25‑06‑2013
Essentie
Judgment of the Court of Justice in the case Oil Trading Poland. Article 3(3) of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products and Article 1(3) of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12 must be interpreted as not precluding products which do not fall within the scope of those directives, such as lubricating oils used for purposes other than as motor fuels or as heating fuels, from being ... Verder lezen? Log in om dit document te bekijken.