European Union · Record · CJ
CELEX 62018CJ0068_SUM
Judgment of the Court (Fifth Chamber) of 7 November 2019.#SC Petrotel-Lukoil SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Administrare a Marilor Contribuabili and Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 21, paragraph 3 – Absence of event giving rise to the tax – Consumption of energy products within the premises of an establishment producing such products – Article 2, paragraph 3 – Obligation to obtain the classification of energy products for the purposes of fixing excise duties – Tax rate applicable to said products – Principle of proportionality.#Case C-68/18.
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7 November 2019
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7 November 2019
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Official record CELEX 62018CJ0068_SUM from European Union at Court of Justice of the European Union. Dated 7 November 2019. Status: decided.
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Arrêt de la Cour (cinquième chambre) du 7 novembre 2019.#SC Petrotel-Lukoil SA contre Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Administrare a Marilor Contribuabili et Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor.#Renvoi préjudiciel – Taxation des produits énergétiques et de l’électricité – Directive 2003/96/CE – Article 21, paragraphe 3 – Absence de fait générateur de la taxe – Consommation de produits énergétiques dans l’enceinte d’un établissement produisant de tels produits – Article 2, paragraphe 3 – Obligation d’obtenir le classement de produits énergétiques aux fins de la fixation des droits d’accises – Taux d’imposition applicable auxdits produits – Principe de proportionnalité.#Affaire C-68/18.
Arrêt de la Cour (cinquième chambre) du 7 novembre 2019.#SC Petrotel-Lukoil SA contre Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Administrare a Marilor Contribuabili et Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor.#Renvoi préjudiciel – Taxation des produits énergétiques et de l’électricité – Directive 2003/96/CE – Article 21, paragraphe 3 – Absence de fait générateur de la taxe – Consommation de produits énergétiques dans l’enceinte d’un établissement produisant de tels produits – Article 2, paragraphe 3 – Obligation d’obtenir le classement de produits énergétiques aux fins de la fixation des droits d’accises – Taux d’imposition applicable auxdits produits – Principe de proportionnalité.#Affaire C-68/18.
judgment · FR · 7 November 2019
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