This document is an excerpt from the EUR-Lex website
Document 62017CJ0504
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 — 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)
Tax provisions—Harmonisation of laws—Taxation of energy products and electricity—Directive 2003/96—Application of the minimum levels of taxation applicable to motor fuels—Fuel for propelling private pleasure craft—No guarantee of actual application of the minimum levels of taxation—Directive 95/60—Fiscal marking of gas oils and kerosene—Marked fuel not subject to any exemption from, or reduction in, excise duty—Authorisation to use that fuel for propelling private pleasure craft—Failure to fulfil obligations
(Council Directives 95/60 and 2003/96, Arts 4 and 7)
(see para. 69, operative part 1)
Operative part
The Court:
|
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. |
|
2. |
Ireland is ordered to pay the costs. |
( 1 ) OJ C 347, 16.10.2017.