Tipo impositivo autonómico del Impuesto Especial sobre Hidrocarburos es contrario al Derecho de la Unión Europea: STJUE de 30 de mayo de 2024, C-743/22

Abstract

The Court of Justice of the European Union, in its judgment of May 30, 2024, Case C-743-22, declares that it is contrary to Directive 2003/96/EC, and in particular to Article 5 thereof, for national legislation to establish a regional tax bracket for excise duties on mineral oils that authorizes regions or autonomous communities to establish different rates of excise duties for the same product  and the same use depending on the territory in which the product is consumed, outside the cases provided for in the Directive