The Court of Justice for the European Union (CJEU) dismissed on Jan 14, 2021 an action filed by the European Commission against Italy, with the CJEU concluding that a reduction in excise tax (in the form of a refund of the amount of the excise tax) on fuel purchased by residents of Friuli-Venezia Giulia (an autonomous region located in the northeast of Italy and bordering Austria and Slovenia) did not constitute an infringement on the energy tax directive.
Source KPMG
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