Excepción a la exención obligatoria de la imposición sobre productos energéticos y de la electricidad: STJUE de 22 de junio de 2023, C-833/21

Abstract

While EU law provides for a system of mandatory exemptions in the framework of the taxation of energy products and electricity, there is an exception which allows Member States to tax coal used to produce electricity «for environmental policy reasons». The Spanish Coal Tax legislation fulfils this requirement since the CJEU has identified a link between the structure of this special tax and the objective of influencing the behaviour of taxable persons in order to further protect the environment.