The road service contribution and the new judgment of the European Court of Justice

The CJEU delivered a Judgment that considers that the Road Service Contribution violates Council Directive 2008/118/EC, of 16 December 2008, on the general regime of excise duties, which provides that Member States may levy, for specific reasons, other indirect taxes on products subject to excise duties, as well as on the possibility of refusing the refund of indirect taxes contrary to the Directive, on the basis of unjust enrichment of the taxable person.

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