Commission v Greece. Failure to fulfil obligations. Sale of tax-exempted petroleum products by filling stations in regions bordering third countries. Court of Justice

Judgment of the Court of Justice in the case Commission v Greece.

The Court declares that, by adopting and retaining in force legislation allowing the sale of tax-exempted petroleum products by the filling stations of Katastimata Aforologiton Eidon AE at the border posts of Kipoi Evrou (Greece), Kakavia (Greece) and Evzonoi (Greece) which are all situated in regions bordering third countries, namely the Republic of Turkey, the Republic of Albania and the former Yugoslav Republic of Macedonia, Greece has failed to fulfil its obligations under Article 7(1) of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC.



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