Asunto C-453/15: Petición de decisión prejudicial planteada por el Bundesgerichtshof (Alemania) el 24 de agosto de 2015 — Proceso penal contra A, B
Section | información judicial |
Issuing Organization | Tribunal de Justicia |
3.11.2015 ES Diario Oficial de la Unión Europea C 363/24
Lengua de procedimiento: alemán
Bundesgerichtshof
A, B
¿Debe interpretarse el artículo 56, apartado 1, letra a), de la Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor añadido (1), en el sentido de que el derecho de emisión recogido en el artículo 3, letra a), de la Directiva 2003/87/CE del Parlamento Europeo y del Consejo, de 13 de octubre de 2003, por la que se establece un régimen para el comercio de derechos de emisión de gases de efecto invernadero en la Comunidad y por la que se modifica la Directiva 96/61/CE del Consejo (2), que autoriza la emisión de una tonelada equivalente de dióxido de carbono durante un período determinado, constituye un «derecho similar» con arreglo a esta normativa
(1) DO L 347, p. 1.
(2) DO L 275, p. 32.
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