Judgment of the Court (Fifth Chamber) of 9 September 2021
XY v Hauptzollamt B
Request for a preliminary ruling from the Bundesfinanzhof
Reference for a preliminary ruling – Taxation – Taxation of energy products and electricity – Directive 2003/96/EC – Article 17(1)(a) – Tax reductions on the consumption of energy products and electricity in favour of energy-intensive businesses – Optional reduction – Arrangements governing the repayment of tax levied in breach of provisions of national law adopted on the basis of a power granted to the Member States in that directive – Payment of interest – Principle of equal treatment
Case C-100/20 REC
Reports of Cases
not yet published (Court Reports - general)
Links to the texts
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EUR-Lex |
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Opinion
ECLI:EU:C:2021:387 |
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Judgment
ECLI:EU:C:2021:716 |
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National decision following the preliminary ruling
ECLI:DE:BFH:2022:U.151122.VIIR29.21.0 |
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