Court of Justice (Fifth Chamber) 9 September 2021, C-100/20 REC (XY v Hauptzollamt B.)
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European Union · · · Cited by 38 · 09-09-2021
JUDGMENT OF THE COURT (Fifth Chamber) 9 September 2021 ( *1 ) [Text rectified by order of 29 September 2021] (Reference for a preliminary ruling – Taxation – Taxation of energy products and electricity – Directive 2003/96/EC – Article 17(1)(a) – Tax reductions on the consumption of energy products and electricity in favour of energy-intensive businesses – Optional reduction – Arrangements
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