Request for a preliminary ruling from the Conseil d'État in the case Messer France.
In the case where a Member State has not, following the entry into force of Directive 2003/96/EC initially laid down any provision creating an excise duty on the consumption of electricity, but has maintained in force a previously-created indirect tax on such consumption, in addition to local taxes:
— is the compatibility of the tax in question with Directive 92/12/EEC and with Directive 2003/96/EC to be assessed in the light of the conditions laid down by Article 3(2) of Directive 92/12/EEC for the existence of ‘another indirect tax', that is to say, the pursuit of one or more specific purposes and compliance with certain tax rules applicable to excise duty or value added tax?
— or is it possible to retain ‘another indirect tax' only where a harmonised excise duty exists and finally, if so, could the contribution in question be regarded as being such a duty, its compatibility with those two directives thus falling to be assessed in the light of all of the harmonising rules which they lay down?
Informatiesoort: Nieuws
Rubriek: Europees belastingrecht, Accijns en verbruiksbelastingen
H&I: Previews
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