SPANISH TAX ILLEGAL, SAYS ECJ.

• Position: European Union Court of Justice - Brief article

The EU Court of Justice ruled, on 27 February, that the Spanish tax on retail sales of certain mineral oils is contrary to EU law (Case C-82/12). The Spanish tax (IVMDH), levied between 2002 and 2013, was meant to finance the new competences transferred to the autonomous communities in the field of health and the environment. A transport company established in the territory of the Autonomous Community of Catalonia, Transportes Jordi Besora SL, sought a refund of the amount it paid - 45,632.38 - in IVMDH for tax years 2005 to 2008, arguing that the tax was incompatible with EU law. The court sided with the firm. It also...