Judgment of the Court (Third Chamber), 27 February 2014
Transportes Jordi Besora SL v Generalitat de Catalunya
Request for a preliminary ruling from the Tribunal Superior de Justicia de Cataluña
Indirect taxes — Excise duties — Directive 92/12/EEC — Article 3(2) — Mineral oils — Tax on retail sales — Concept of ‘specific purpose’ — Transfer of powers to the Autonomous Communities — Financing — Predetermined allocation — Health-care and environmental expenditure
Case C‑82/12
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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EUR-Lex |
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Opinion
ECLI:EU:C:2013:694 |
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Judgment
ECLI:EU:C:2014:108 |
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