Court of Justice 12 May 2021, C-100/20 REC (XY v Hauptzollamt B.)
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European Union · · · Cited by 6 · 12-05-2021
OPINION OF ADVOCATE GENERAL SZPUNAR delivered on 12 May 2021 ( 1 ) Case C‑100/20 XY v Hauptzollamt B (Request for a preliminary ruling from the Bundesfinanzhof (Federal Finance Court, Germany)) (Reference for a preliminary ruling – Taxation – Community framework for the taxation of energy products and electricity – Directive 2003/96 – Article 5 – Differentiated rates of taxation – Article
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