- CJ delivered judgment on Alsen case regarding excise duty exemption for gas oil used as fuel for navigation on EU inland waterways
- Dutch Customs inspection in 2016 found gas oil with insufficient fiscal marker Solvent Yellow 124
- Inspector denied excise duty exemption and issued tax assessment
- Supreme Court of the Netherlands referred preliminary questions to CJ
- CJ stated Energy Taxation Directive requires exemption for energy products used as fuel for navigation in EU waters
- Member States must ensure correct application of exemption and monitor usage
- CJ found fiscal marking requirement not met but gas oil was used for navigation without suspicion of tax evasion
- CJ concluded Member States cannot refuse exemption if gas oil is used for navigation and no evidence of tax evasion exists
Source: loyensloeff.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
