Facts Voorbeeldclausules

Facts. (1) Article 6 of Council Directive 92/82/EEC (10) establishes a minimum rate of excise duty on heavy oil of ECU 13 per 1 000 kg. The excise duty applied by Ireland to industrial heavy oil is EUR 13,46 per 1 000 kg (accrued by VAT of 12,5 %) which is slightly above the minimum rate.

Facts