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ARBEJDE OG BESKÆFTIGELSE
DEN EUROPÆISKE UNION
ENERGI
FINANSER
GEOGRAFI
INDUSTRI
INTERNATIONALE ORGANISATIONER
INTERNATIONALE RELATIONER
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LANDBRUGSVAREINDUSTRI
LOVBESTEMMELSER
MILJØ
ØKONOMI
ØKONOMISK OG HANDELSMÆSSIGT SAMKVEM
POLITIK
PRODUKTION, TEKNOLOGI OG FORSKNING
SOCIALE SPØRGSMÅL
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UDDANNELSE OG KOMMUNIKATION
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VIRKSOMHEDER OG KONKURRENCE
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1390 resultater
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EU-ret
Case C-460/21: Order of the Court (Eighth Chamber) of 7 February 2022 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Vapo Atlantic SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Excise duties — Directive 2008/118/EC — Article 1(2) — Levying, for specific purposes, of other indirect taxes — ‘Specific purposes’ — Definition — Financing of a public undertaking holding the concession contract in respect of the national road network — Objectives of environmental sustainability and reducing accidents — Purely budgetary purpose — Refusal to reimburse a tax based on unjust enrichment — Conditions)
Offentliggjort: 2022-02-07
Emne:
charges for use of infrastructure
,
consumption
,
environmental protection
,
excise duty
,
holding company
,
indirect tax
,
motor fuel
,
public sector
,
road network
,
service concession
,
transport accident
Author
Forfatter(e) (juridiske personer):
Court of Justice
(
Den Europæiske Unions Domstol
)
EU-ret
PDF
HTML
Permanent link
EU-ret
Proposal for a COUNCIL IMPLEMENTING DECISION authorising Finland to apply a reduced rate of taxation to electricity supplied to certain heat pumps, electric boilers and recirculating water pumps, in accordance with Article 19 of Directive 2003/96/EC
Offentliggjort: 2022-05-20
Emne:
boiler
,
derogation from EU law
,
electrical energy
,
electricity supply
,
excise duty
,
Finland
,
geothermal energy
,
heat pump
,
heating
,
tax relief
,
technical specification
Author
Forfatter(e) (juridiske personer):
Directorate-General for Taxation and Customs Union
(
Europa-Kommissionen
)
;
European Commission
EU-ret
PDF
DOC
HTML
Permanent link
EU-ret
Decision (EU) 2022/514 of the European Central Bank of 1 March 2022 on the total amount of annual supervisory fees for 2021 (ECB/2022/7)
Offentliggjort: 2022-03-01
Emne:
auditing
,
bank charges
,
banking supervision
,
costing
,
excise duty
,
financial intervention
,
management audit
Author
Forfatter(e) (juridiske personer):
European Central Bank
EU-ret
PDF
HTML
Permanent link
EU-ret
Commission Implementing Regulation (EU) 2021/2264 of 17 December 2021 amending Regulation (EEC) No 3649/92 as regards the explanatory notes of the simplified accompanying document for certified and self-certified independent small producers of alcoholic beverages
Offentliggjort: 2021-12-17
Emne:
administrative formalities
,
alcoholic beverage
,
beverage industry
,
carriage of goods
,
electronic document
,
excise duty
,
free circulation
,
small and medium-sized enterprises
,
tax harmonisation
Author
Forfatter(e) (juridiske personer):
Directorate-General for Taxation and Customs Union
(
Europa-Kommissionen
)
;
European Commission
EU-ret
PDF
HTML
Permanent link
EU-ret
Council Implementing Decision (EU) 2021/921 of 7 June 2021 authorising the Netherlands to apply a reduced rate of taxation to electricity supplied directly to vessels at berth in a port
Offentliggjort: 2021-06-07
Emne:
electrical energy
,
electricity supply
,
excise duty
,
harbour installation
,
Netherlands
,
tax relief
,
vessel
Author
Forfatter(e) (juridiske personer):
Council of the European Union
EU-ret
PDF
HTML
Permanent link
EU-ret
Commission Implementing Decision (EU) 2022/197 of 17 January 2022 establishing a common fiscal marker for gas oils and kerosene (notified under document C(2022) 74)
Offentliggjort: 2022-01-17
Emne:
aviation fuel
,
diesel fuel
,
excise duty
,
product designation
,
single market
,
tax evasion
,
tax exemption
,
tax harmonisation
,
tax relief
,
technical specification
Author
Forfatter(e) (juridiske personer):
Directorate-General for Taxation and Customs Union
(
Europa-Kommissionen
)
;
European Commission
EU-ret
PDF
HTML
Permanent link
EU-ret
Council Implementing Decision (EU) 2021/2058 of 23 November 2021 authorising Italy to apply a reduced rate of taxation to electricity supplied directly to vessels, other than private pleasure craft, at berth in a port
Offentliggjort: 2021-11-23
Emne:
derogation from EU law
,
electrical energy
,
electricity supply
,
excise duty
,
harbour installation
,
Italy
,
tax relief
,
vessel
Author
Forfatter(e) (juridiske personer):
Council of the European Union
EU-ret
PDF
HTML
Permanent link
EU-ret
Proposal for a COUNCIL DIRECTIVE amending Directive 2008/118/EC and Directive (EU) 2020/262 (recast) as regards tax-free shops situated in the French terminal of the Channel Tunnel
Offentliggjort: 2021-12-16
Emne:
cross-channel connection
,
duty-free sale
,
English Channel
,
excise duty
,
France
,
Nord-Pas-de-Calais
,
rail transport
,
tax exemption
Author
Forfatter(e) (juridiske personer):
Directorate-General for Taxation and Customs Union
(
Europa-Kommissionen
)
;
European Commission
EU-ret
PDF
DOC
HTML
Permanent link
EU-ret
Council Implementing Decision (EU) 2020/1436 of 12 October 2020 authorising Germany to apply a reduced rate of taxation to electricity directly provided to vessels at berth in a port, in accordance with Article 19 of Directive 2003/96/EC
Offentliggjort: 2020-10-07
Emne:
electrical energy
,
electricity supply
,
excise duty
,
Germany
,
harbour installation
,
tax relief
,
vessel
Author
Forfatter(e) (juridiske personer):
Council of the European Union
EU-ret
PDF
HTML
Permanent link
EU-ret
Case C-341/20: Judgment of the Court (Eighth Chamber) of 16 September 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 — Article 14(1)(c) — Exemption of energy products used as fuel for the purposes of navigation within EU waters — Exemption granted only to private pleasure craft which are the subject of a charter agreement)
Offentliggjort: 2021-09-16
Emne:
chartering
,
EU waters
,
excise duty
,
fuel tax
,
infringement procedure (EU)
,
pleasure craft
,
provision of services
,
tax exemption
Author
Forfatter(e) (juridiske personer):
Court of Justice
(
Den Europæiske Unions Domstol
)
EU-ret
PDF
HTML
Permanent link
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