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Energy Taxation Directive: Identifying the appropriate legal basis

Energy Taxation Directive: Identifying the appropriate legal basis

This short memo deals with the legal basis that the EU can rely upon in the revision of the Energy Taxation Directive (ETD).It will first discuss two cases of the CJEU (C-626/18 & C-482/17) that have dealt with the question of the applicable legal basis within the context of the revision of EU directives.