Court of Justice 25 January 2024, C-743/22 (DISA Suministros y Trading SLU (DISA) v Agencia Estatal de la Administración Tributaria.)
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European Union · · · Cited by 1 · 25-01-2024
OPINION OF ADVOCATE GENERAL RANTOS delivered on 25 January 2024 ( 1 ) Case C‑743/22 DISA SUMINISTROS Y TRADING, S.L.U. (DISA) v Agencia Estatal de la Administración Tributaria (Request for a preliminary ruling from the Tribunal Supremo (Supreme Court, Spain)) (Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 5 – Excise duty on
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