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Document 62019CA0063
Case C-63/19: Judgment of the Court (Fifth Chamber) of 14 January 2021 — European Commission v Italian Republic (Failure of a Member State to fulfil obligations — Article 258 TFEU — Directive 2003/96/EC — Taxation of energy products and electricity — Articles 4 and 19 — Regional law adopted by the autonomous region of a Member State — Contribution towards the purchase of petrol and diesel subject to excise duties — Article 6(c) — Exemption from or reduction of excise duty — Concept of ‘refunding all or part of’ the amount of taxation — No evidence of a link between that contribution and excise duties)
Case C-63/19: Judgment of the Court (Fifth Chamber) of 14 January 2021 — European Commission v Italian Republic (Failure of a Member State to fulfil obligations — Article 258 TFEU — Directive 2003/96/EC — Taxation of energy products and electricity — Articles 4 and 19 — Regional law adopted by the autonomous region of a Member State — Contribution towards the purchase of petrol and diesel subject to excise duties — Article 6(c) — Exemption from or reduction of excise duty — Concept of ‘refunding all or part of’ the amount of taxation — No evidence of a link between that contribution and excise duties)
Case C-63/19: Judgment of the Court (Fifth Chamber) of 14 January 2021 — European Commission v Italian Republic (Failure of a Member State to fulfil obligations — Article 258 TFEU — Directive 2003/96/EC — Taxation of energy products and electricity — Articles 4 and 19 — Regional law adopted by the autonomous region of a Member State — Contribution towards the purchase of petrol and diesel subject to excise duties — Article 6(c) — Exemption from or reduction of excise duty — Concept of ‘refunding all or part of’ the amount of taxation — No evidence of a link between that contribution and excise duties)
OJ C 72, 1.3.2021, p. 4–4
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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1.3.2021 |
EN |
Official Journal of the European Union |
C 72/4 |
Judgment of the Court (Fifth Chamber) of 14 January 2021 — European Commission v Italian Republic
(Case C-63/19) (1)
(Failure of a Member State to fulfil obligations - Article 258 TFEU - Directive 2003/96/EC - Taxation of energy products and electricity - Articles 4 and 19 - Regional law adopted by the autonomous region of a Member State - Contribution towards the purchase of petrol and diesel subject to excise duties - Article 6(c) - Exemption from or reduction of excise duty - Concept of ‘refunding all or part of’ the amount of taxation - No evidence of a link between that contribution and excise duties)
(2021/C 72/05)
Language of the case: Italian
Parties
Applicant: European Commission (represented by: R. Lyal and F. Tomat, acting as Agents)
Defendant: Italian Republic (represented by: G. Palmieri, acting as Agent, and by G.M. De Socio, avvocato dello Stato)
Intervener in support of the defendant: Kingdom of Spain (represented by: S. Jiménez García and J. Rodríguez de la Rúa, acting as Agents)
Operative part of the judgment
The Court:
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1. |
Dismisses the action; |
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2. |
Orders the European Commission to pay the costs; |
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3. |
Orders the Kingdom of Spain to bear its own costs. |