Keywords
Summary

Keywords

Tax provisions – Harmonisation of laws – Structures of excise duties on mineral oils – Directive 92/81 – Exemption of fuel used for ‘navigation within Community waters (including fishing), other than in private pleasure craft’ – Meaning

(Council Directive 92/81, Art. 8(1)(c))

Summary

Article 8(1)(c) of Directive 92/81 on the harmonisation of the structures of excise duties on mineral oils, which provides for exemption from the harmonised excise duty of mineral oils supplied for use as fuel for ‘navigation within Community waters (including fishing), other than in private pleasure craft’, must be interpreted as meaning that that term includes all forms of navigation, irrespective of the purpose of the voyage, when that voyage is made for commercial purposes.

(see para. 29, operative part)