Type: Judgment

Authority: European Authorities: Euopean Communities' Court of Justice

Date: 09/10/2009

Subject: The general principles of legal certainty and the protection of legitimate expectations do not in principle preclude a Member State, with regard to a product, from withdrawing, before the expiry date initially laid down in the national rules, a tax exemption scheme which applied to such products. Such a withdrawal does not require the presence of exceptional circumstances. However, it is for the national court to consider, in the context of an overall assessment in the specific case, whether those principles have been respected in the main proceedings by taking account of all relevant circumstances relating to the case.

Parties: Plantanol

Classification: General theme

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