This document is an excerpt from the EUR-Lex website
Document 62017CA0504
Case C-504/17: Judgment of the Court (Eighth Chamber) of 17 October 2018 — European Commission v Ireland (Failure of a Member State to fulfil obligations — Taxation of energy products and electricity — Directive 2003/96/EC — Articles 4 and 7 — Application of the minimum levels of taxation applicable to motor fuels — Directive 95/60/EC — Fiscal marking of gas oils and kerosene — Refuelling of private pleasure craft)
Case C-504/17: Judgment of the Court (Eighth Chamber) of 17 October 2018 — European Commission v Ireland (Failure of a Member State to fulfil obligations — Taxation of energy products and electricity — Directive 2003/96/EC — Articles 4 and 7 — Application of the minimum levels of taxation applicable to motor fuels — Directive 95/60/EC — Fiscal marking of gas oils and kerosene — Refuelling of private pleasure craft)
Case C-504/17: Judgment of the Court (Eighth Chamber) of 17 October 2018 — European Commission v Ireland (Failure of a Member State to fulfil obligations — Taxation of energy products and electricity — Directive 2003/96/EC — Articles 4 and 7 — Application of the minimum levels of taxation applicable to motor fuels — Directive 95/60/EC — Fiscal marking of gas oils and kerosene — Refuelling of private pleasure craft)
OJ C 455, 17.12.2018, p. 15–16
(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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17.12.2018 |
EN |
Official Journal of the European Union |
C 455/15 |
Judgment of the Court (Eighth Chamber) of 17 October 2018 — European Commission v Ireland
(Case C-504/17) (1)
((Failure of a Member State to fulfil obligations - Taxation of energy products and electricity - Directive 2003/96/EC - Articles 4 and 7 - Application of the minimum levels of taxation applicable to motor fuels - Directive 95/60/EC - Fiscal marking of gas oils and kerosene - Refuelling of private pleasure craft))
(2018/C 455/23)
Language of the case: English
Parties
Applicant: European Commission (represented by: F. Tomat and J. Tomkin, acting as Agents)
Defendant: Ireland (represented by: M. Browne, G. Hodge, J. Quaney and A. Joyce, acting as Agents, and by F. Callanan, Senior Counsel, and B. Doherty, Barrister-at-Law)
Operative part of the judgment
The Court:
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1. |
Declares that, by not ensuring that the minimum levels of taxation applicable to motor fuels laid down by Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity were applied to gas oil used as fuel for propelling private pleasure craft, and by permitting the use of marked fuel for propelling private pleasure craft, even where that fuel is not subject to any exemption from, or reduction in, excise duty, Ireland has failed to fulfil its obligations under Articles 4 and 7 of Directive 2003/96 and Council Directive 95/60/EC of 27 November 1995 on fiscal marking of gas oils and kerosene respectively; |
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2. |
Orders Ireland to pay the costs. |