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Image header Agence Europe
Europe Daily Bulletin No. 11029
Contents Publication in full By article 37 / 39
COURT OF JUSTICE OF EU / (ae) taxation

Spanish IVMDH fuel tax is contrary to EU law

Brussels, 28/02/2014 (Agence Europe) - In case C-82/12 on 27 February, the European Court of Justice ruled that a Spanish tax on retail sales of diesel and petrol (IVMDH) that was applied from 2002 to 2013 is contrary to EU law. The tax was levied to raise money for the autonomous regions of Spain to cover spending on health and the environment. The Court of Justice says the tax breaches one of the conditions laid down in the excise duty directive (92/12/EEC), which states that mineral oils...

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