energy

Supply of totally subsidized electricity in consideration for a cession of land. VAT taxable base

The case of the binding consultation does relate to the transfer of communal land to an electric company by a City Council and neighbours of the municipality for which the electricity company has committed to provide electricity at a fully subsidized price, up to a determined quantity, and at a…

Obligation to declare the electricity tax in case of self-consumption of electric energy

Taxable event in the electricity tax is defined for two cases: –          The supply of electric energy to a person or entity that purchases electricity for its own consumption. –          Consumption by the producers of electric energy of that electricity generated by themselves. Therefore, the sale of electricity by a producer to…

Physical departure from the suspension arrangement of the products subject to excise duties is required to exist a release for consumption. Judgment of the ECJ of June 2nd, 2016. Polihim

The Court of Justice of the European Union (CJEU) has ruled about the moment that the excise duty levies the exit of goods by an authorized warehousekeeper who manages a tax warehouse, which sells primarily to an intermediary and the latter to the final consumer who is exempt of excise…