Master's Program 2004/2005 Technical and Fiscal Barriers ... - Lexnet

More documents

Recommendations

Info

61997J0346 European Court reports 1999 Page I-03419 7 31 That is the position here. Article 8(1)(b) of Directive 92/81 imposes on the Member States, first, the clear and precise obligation not to levy the harmonised excise duty on fuel used for the purpose of air navigation other than private pleasure flying. Second, the degree of latitude afforded to Member States by the introductory wording of Article 8(1), whereby exemptions are granted by the Member States `under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse', cannot detract from the unconditional nature of the obligation imposed by that provision to grant exemption (see, mutatis mutandis, paragraphs 32 to 35 of Becker, cited above). 32 In those circumstances, the obligation to exempt from the harmonised excise duty the fuel used for the purpose of air navigation other than private pleasure flying is sufficiently clear, precise and unconditional to confer on individuals the right to rely on it in proceedings before national courts with a view to contesting national rules that are incompatible with it. 33 Consequently, the answer to the second question must be that the obligation imposed by Article 8(1)(b) of Directive 92/81 to exempt from the harmonised excise duty mineral oils supplied for use as fuel for the purpose of air navigation other than private pleasure flying may be relied on by individuals in proceedings before national courts in order to contest national rules that are incompatible with that obligation. DOCNUM 61997J0346 AUTHOR Court of Justice of the European Communities FORM Judgment TREATY European Economic Community TYPDOC 6 ; CJUS ; cases ; 1997 ; J ; judgment PUBREF European Court reports 1999 Page I-03419 DOC 1999/06/10 LODGED 1997/10/06 JURCIT 61964J0006 : N 14 61981J0008-N25 : N 14 61981J0008-N29 : N 30 61981J0008-N32 : N 31 61981J0008-N33 : N 31 61981J0008-N34 : N 31 61981J0008-N35 : N 31 31992L0012-A01 : N 3 23 31992L0012-A03P1 : N 4 31992L0012-A03P2 : N 4 25 31992L0081-A01P1 : N 5 31992L0081-A01P2 : N 5 © An extract from a JUSTIS database 280
61997J0346 European Court reports 1999 Page I-03419 8 31992L0081-A02P2 : N 6 31992L0081-A08P1 : N 1 7 15 26 31992L0081-A08P1LB : N 13 24 31 - 33 31992L0081 : N 30 11997E234 : N 14 CONCERNS Interprets 31992L0081-A08P1LB SUB Taxation AUTLANG Swedish OBSERV Commission ; Institutions NATIONA Sweden NATCOUR *A9* Länsrätten i Dalarnas län, beslut den 02/10/1997 (2266-96) NOTES Wasmeier, Martin: Europäisches Wirtschafts- & Steuerrecht - EWS 2000 p.47-52 Gellert, Lothar: Zeitschrift für Zölle und Verbrauchsteuern 2000 p.33-34 Mehdi, Rostane: Journal du droit international 2000 p.439-442 Martín Jiménez, Adolfo J.: Revista española de Derecho Financiero 2000 p.324-326 Conte, Daniela: Rivista di diritto tributario internazionale 2000 p.234-236 Wasmeier, Martin: Common Market Law Review 2001 p.159-177 PROCEDU Reference for a preliminary ruling ADVGEN Fennelly JUDGRAP Moitinho de Almeida DATES of document: 10/06/1999 of application: 06/10/1997 © An extract from a JUSTIS database 281
Page 1 and 2:
Master’s Program 2004/2005 Techni
Page 3 and 4:
Alberta iela 13 LV-1010 Riga Latvia
Page 5 and 6:
Page 7 and 8:
Page 9 and 10:
Session no. 18-21 16-21 Monday 19 S
Page 11 and 12:
61984J0178 European Court reports 1
Page 13 and 14:
Page 15 and 16:
Page 17 and 18:
Page 19 and 20:
Page 21 and 22:
Page 23 and 24:
Page 25 and 26:
Page 27 and 28:
Page 29 and 30:
Page 31 and 32:
Page 33 and 34:
Page 35 and 36:
Page 37 and 38:
Page 39 and 40:
Page 41 and 42:
Page 43 and 44:
Page 45 and 46:
Page 47 and 48:
Page 49 and 50:
Page 51 and 52:
Page 53 and 54:
Page 55 and 56:
Page 57 and 58:
Page 59 and 60:
Page 61 and 62:
Page 63 and 64:
Page 65 and 66:
Page 67 and 68:
Page 69 and 70:
Page 71 and 72:
Page 73 and 74:
Page 75 and 76:
Page 77 and 78:
Page 79 and 80:
Page 81 and 82:
Page 83 and 84:
Page 85 and 86:
Page 87 and 88:
Page 89 and 90:
Page 91 and 92:
Page 93 and 94:
Page 95 and 96:
Page 97 and 98:
Page 99 and 100:
Page 101 and 102:
Page 103 and 104:
Page 105 and 106:
Page 107 and 108:
Page 109 and 110:
Page 111 and 112:
Page 113 and 114:
Page 115 and 116:
Page 117 and 118:
Page 119 and 120:
Page 121 and 122:
Page 123 and 124:
Page 125 and 126:
Page 127 and 128:
Page 129 and 130:
Page 131 and 132:
Page 133 and 134:
Page 135 and 136:
Page 137 and 138:
Page 139 and 140:
Page 141 and 142:
Page 143 and 144:
Page 145 and 146:
Page 147 and 148:
Page 149 and 150:
Page 151 and 152:
Page 153 and 154:
Page 155 and 156:
Page 157 and 158:
Page 159 and 160:
Page 161 and 162:
Page 163 and 164:
Page 165 and 166:
Page 167 and 168:
Page 169 and 170:
Page 171 and 172:
Page 173 and 174:
Page 175 and 176:
Page 177 and 178:
Page 179 and 180:
Page 181 and 182:
Page 183 and 184:
Page 185 and 186:
Page 187 and 188:
Page 189 and 190:
Page 191 and 192:
Page 193 and 194:
Page 195 and 196:
Page 197 and 198:
Page 199 and 200:
Page 201 and 202:
Page 203 and 204:
Page 205 and 206:
Page 207 and 208:
Page 209 and 210:
Page 211 and 212:
Page 213 and 214:
Page 215 and 216:
Page 217 and 218:
Page 219 and 220:
Page 221 and 222:
Page 223 and 224:
Page 225 and 226:
Page 227 and 228:
Page 229 and 230: 61997J0061 European Court reports 1
Page 279: 61997J0346 European Court reports 1
Page 289: 61997J0319 European Court reports 1
show all

Master's Program 2004/2005 Technical and Fiscal Barriers ... - Lexnet

Create successful ePaper yourself

Delete template?

Save as template?