Judgment of the Court (Fifth Chamber) of 14 January 2021
European Commission v Italian Republic
Failure of a Member State to fulfil obligations – Article 258 TFEU – Directive 2003/96/EC – Taxation of energy products and electricity – Articles 4 and 19 – Regional law adopted by the autonomous region of a Member State – Contribution towards the purchase of petrol and diesel subject to excise duties – Article 6(c) – Exemption from or reduction of excise duty – Concept of ‘refunding all or part of’ the amount of taxation – No evidence of a link between that contribution and excise duties
Case C-63/19
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published in the electronic Reports of Cases (Court Reports - general)
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Opinion
ECLI:EU:C:2020:596 |
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Judgment
ECLI:EU:C:2021:18 |
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