Sanciones a productos energéticos contrarias a la directiva 2003/96 y al principio de proporcionalidadstjue de 25 de abril de 2024, c-657/22
- 1 Profesor Permanente Laboral Derecho Financiero y Tributario Universitat de València (España)
ISSN: 0214-6010
Year of publication: 2024
Issue: 146
Pages: 335-340
Type: Article
More publications in: Revista técnica tributaria
Abstract
The Court of Justice of the European Union rules on the incompatibility of EU law with certain national provisions or practices which, on the one hand, impose on energy products, under certain circumstances, penalties consisting in the application of the highest rate of special tax and, on the other hand, charge value added tax as special tax, except in specific situations