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Baza informacij za delovanje Partnerjev Mreže Modro Poslovanje

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CELEX:62014CO0529: Sklep Sodišča (deveti senat) z dne 17. decembra 2015. # YARA Brunsbüttel GmbH proti Hauptzollamt Itzehoe. # Predlog za sprejetje predhodne odločbe: Finanzgericht Hamburg - Nemčija.

Article 2, paragraph 4 b) of Directive 2003/96 / EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, as amended by Directive 2004 / 75 / EC of 29 April 2004, must be interpreted as meaning that the natural gas used, first, for overheating and dry steam that is then used in the production process of the ammonia and, secondly, for thermal decomposition and disposal of waste gas from this process is not within the meaning of that provision, an energy product that dual-use is excluded from the application of the field Directive. Accordingly, Member States may grant a tax exemption in respect of the use of such energy product to the extent that such exemption is in accordance with the obligations laid down by Directive 2003/96, as amended by Directive 2004 / 75.
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