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Document 62018CA0513
Case C-513/18: Judgment of the Court (Second Chamber) of 30 January 2020 (request for a preliminary ruling from the Commissione tributaria provinciale di Palermo (Italy) — Autoservizi Giordano società cooperativa v Agenzia delle Dogane e dei Monopoli — Ufficio di Palermo (Reference for a preliminary ruling — Taxation of energy products and electricity — Directive 2003/96/EC — Article 7(2) and (3) — Concept of ‘commercial gas oil used as propellant’ — National legislation levying a duty on commercial gas oil used as propellant for the regular carriage of passengers but not for the occasional carriage of passengers — Principle of equal treatment)
Case C-513/18: Judgment of the Court (Second Chamber) of 30 January 2020 (request for a preliminary ruling from the Commissione tributaria provinciale di Palermo (Italy) — Autoservizi Giordano società cooperativa v Agenzia delle Dogane e dei Monopoli — Ufficio di Palermo (Reference for a preliminary ruling — Taxation of energy products and electricity — Directive 2003/96/EC — Article 7(2) and (3) — Concept of ‘commercial gas oil used as propellant’ — National legislation levying a duty on commercial gas oil used as propellant for the regular carriage of passengers but not for the occasional carriage of passengers — Principle of equal treatment)
Case C-513/18: Judgment of the Court (Second Chamber) of 30 January 2020 (request for a preliminary ruling from the Commissione tributaria provinciale di Palermo (Italy) — Autoservizi Giordano società cooperativa v Agenzia delle Dogane e dei Monopoli — Ufficio di Palermo (Reference for a preliminary ruling — Taxation of energy products and electricity — Directive 2003/96/EC — Article 7(2) and (3) — Concept of ‘commercial gas oil used as propellant’ — National legislation levying a duty on commercial gas oil used as propellant for the regular carriage of passengers but not for the occasional carriage of passengers — Principle of equal treatment)
OJ C 137, 27.4.2020, p. 15–15
(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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27.4.2020 |
EN |
Official Journal of the European Union |
C 137/15 |
Judgment of the Court (Second Chamber) of 30 January 2020 (request for a preliminary ruling from the Commissione tributaria provinciale di Palermo (Italy) — Autoservizi Giordano società cooperativa v Agenzia delle Dogane e dei Monopoli — Ufficio di Palermo
(Case C-513/18) (1)
(Reference for a preliminary ruling - Taxation of energy products and electricity - Directive 2003/96/EC - Article 7(2) and (3) - Concept of ‘commercial gas oil used as propellant’ - National legislation levying a duty on commercial gas oil used as propellant for the regular carriage of passengers but not for the occasional carriage of passengers - Principle of equal treatment)
(2020/C 137/18)
Language of the case: Italian
Referring court
Commissione tributaria provinciale di Palermo
Parties to the main proceedings
Applicant: Autoservizi Giordano società cooperativa
Defendant: Agenzia delle Dogane e dei Monopoli — Ufficio di Palermo
Operative part of the judgment
Article 7(2) and (3) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity must be interpreted as meaning, first, that a private undertaking engaged in the activity of the carriage of passengers, by means of services of hiring a bus or a coach with a driver, falls within its scope, provided that the vehicles hired out by that undertaking are in category M2 or M3, within the meaning of Directive 70/156/EEC, and, second, that it does not preclude national legislation which provides for a reduced rate of excise duty for commercial gas oil used as propellant for the regular carriage of passengers, without, however, providing for such a rate for that used for the occasional carriage of passengers, provided that that legislation observes the principle of equal treatment, which it is for the referring court to ascertain.