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- Title
Besteuerung von Energieerzeugnissen gemäß dem Grundsatz der tatsächlichen Verwendung – Rückverbringung der Erzeugnisse in das Steuerlager – Zusätzlich festgesetzte Verbrauchsteuer und zusätzlich festgesetzte Mehrwertsteuer als Sanktion für die Nichtbeachtung von durch das nationale Recht vorgeschriebenen Voraussetzungen
- Abstract
The article deals with the taxation of energy products and their return to the tax warehouse. It is stated that national regulations that penalize the lack of notification regarding the return violate EU directives. Additionally, it is found that the collection of value-added tax on already taxed energy products also violates EU directives. The case concerns a Romanian company, Bitulpetrolium, which is supposed to pay additional taxes because it did not meet the requirements for the return. The Court of Justice is to decide whether these national regulations are in violation of EU law. It is emphasized that energy products should be taxed based on their actual use and that member states can provide mechanisms to control their use in order to prevent tax evasion.
- Subjects
TAX evasion; TAX base; VALUE-added tax; TAX returns; TAX collection; ENERGY tax
- Publication
Umsatzsteuer-Rundschau, 2024, Vol 73, Issue 13, p484
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2024-731303