![]() |
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] [DONATE] | |||||||||
Court of Justice of the European Communities (including Court of First Instance Decisions) |
||||||||||
PLEASE SUPPORT BAILII & FREE ACCESS TO LAW
To maintain its current level of service, BAILII urgently needs the support of its users.
Since you use the site, please consider making a donation to celebrate BAILII's 25 years of providing free access to law. No contribution is too small. If every visitor this month gives just £5, it will have a significant impact on BAILII's ability to continue providing this vital service.
Thank you for your support! | ||||||||||
You are here: BAILII >> Databases >> Court of Justice of the European Communities (including Court of First Instance Decisions) >> Commission v Italy (Taxation) [2003] EUECJ C-437/01 (25 September 2003) URL: https://www.bailii.org/eu/cases/EUECJ/2003/C43701.html Cite as: [2003] EUECJ C-437/01, [2003] EUECJ C-437/1 |
[New search] [Printable version] [Help]
JUDGMENT OF THE COURT (First Chamber)
25 September 2003 (1)
(Failure of a Member State to fulfil its obligations - Directives 92/12/EEC and 92/81/EEC - Tax on lubricating oils - Excise duty on mineral oils)
In Case C-437/01,
Commission of the European Communities, represented by E. Traversa and K. Gross, acting as Agents, with an address for service in Luxembourg,
applicant,
v
Italian Republic, represented by I.M. Braguglia, acting as Agent, assisted by G. Aiello, avvocato dello Stato, with an address for service in Luxembourg,
defendant,
APPLICATION for a declaration that, by retaining in force a tax on lubricating oils, the Italian Republic has failed to fulfil its obligations under Article 3(2) of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (OJ 1992 L 76, p. 1), and Article 8(1)(a) of Council Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils (OJ 1992 L 316, p. 12), as amended by Council Directive 94/74/EEC of 22 December 1994 (OJ 1994 L 365, p. 46),
THE COURT (First Chamber),
composed of: M. Wathelet (Rapporteur), President of the Chamber, P. Jann and A. Rosas, Judges,
Advocate General: S. Alber,
Registrar: R. Grass,
having regard to the report of the Judge-Rapporteur,
having decided, after hearing the Advocate General, to proceed to judgment without an Opinion,
gives the following
Relevant provisions
Community legislation
In addition to the general provisions set out in Directive 92/12/EEC on exempt uses of excisable products, and without prejudice to other Community provisions, Member States shall exempt the following from the harmonised excise duty under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse:
(a) mineral oils used for purposes other than as motor fuels or as heating fuels;
National legislation
Lubricating oils (CN codes 27 10 00 87 to 27 10 00 98), in addition to the duty set out in Article 21(2), are subject to a duty on consumption if intended for use, offered for sale or used other than as heating fuel or motor fuel.
Pre-litigation procedure
The infringement
Arguments of the parties
Findings of the Court
Costs
38. Under Article 69(2) of the Rules of Procedure, the unsuccessful party is to be ordered to pay the costs if they have been applied for in the successful party's pleadings. Since the Commission has applied for costs and the Italian Republic has been unsuccessful, the Italian Republic must be ordered to pay the costs.
On those grounds,
THE COURT (First Chamber)
hereby:
1. Declares that, by retaining in force a tax on lubricating oils under the first paragraph of Article 62 of Legislative Decree No 504 of 26 October 1995, Testo unico delle disposizioni legislative concernenti le imposte sulla produzione e sui consumi e relative sanzioni penali e amministrative (Consolidated Text of Legislative Provisions relating to duties on production and consumption and related criminal and administrative penalties) beyond the expiry of the period laid down in the reasoned opinion , the Italian Republic has failed to fulfil its obligations under Article 3(2) of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products, and Article 8(1)(a) of Council Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils, as amended by Council Directive 94/74/EC of 22 December 1994;
2. Orders the Italian Republic to pay the costs.
Wathelet
|
Delivered in open court in Luxembourg on 25 September 2003.
R. Grass M. Wathelet
Registrar President of the First Chamber
1: Language of the case: Italian.