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- Referral date: 24-08-2015
- Show case reference
- Opinion date: 07-09-2016
- Ruling date: 08-12-2016
- AG: Wathelet
References in this case
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3.11.2015 |
EN |
Official Journal of the European Union |
C 363/24 |
Request for a preliminary ruling from the Bundesgerichtshof (Germany) lodged on 24 August 2015 — Criminal proceedings against A, B
(Case C-453/15)
(2015/C 363/30)
Language of the case: German
Referring court
Bundesgerichtshof
Parties to the main proceedings
A, B
Question referred
Is Article 56(1)(a) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax to be interpreted as meaning that an allowance under Article 3(a) of Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC (2) which confers a right to emit one tonne of carbon dioxide equivalent during a specified period is a ‘similar right’ within the meaning of that provision?
(1) OJ 2006 L 347. p. 1.
(2) OJ 2003 L 275, p. 32.