In this preliminary reference case, the question was whether a Spanish tax on retail sales of certain hydrocarbons (“Impuesto sobre las Ventas Minoristas de Deteminados Hidrocarburos” or the “IVMDH”) was in compliance with Article 3(2) of Directive 92/12.
Readers interested in the facts and the tax aspects of this case may have a look at the press release by the Court here. For those not interested, the CoJ found, in a nutshell, that a tax on the retail sale of mineral oils such as the IVMDH is not in compliance with Article 3(2) of the Directive as it cannot be regarded as pursuing a specific purpose, i.e. it is not itself directed at protecting health and the environment.
We consider more interesting the second part of the CoJ judgment regarding the possibility and the conditions for limiting its temporal effects. Continue reading →