This document is an excerpt from the EUR-Lex website
Document 62020CA0341
Case C-341/20: Judgment of the Court (Eighth Chamber) of 16 September 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 — Article 14(1)(c) — Exemption of energy products used as fuel for the purposes of navigation within EU waters — Exemption granted only to private pleasure craft which are the subject of a charter agreement)
Case C-341/20: Judgment of the Court (Eighth Chamber) of 16 September 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 — Article 14(1)(c) — Exemption of energy products used as fuel for the purposes of navigation within EU waters — Exemption granted only to private pleasure craft which are the subject of a charter agreement)
Case C-341/20: Judgment of the Court (Eighth Chamber) of 16 September 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 — Article 14(1)(c) — Exemption of energy products used as fuel for the purposes of navigation within EU waters — Exemption granted only to private pleasure craft which are the subject of a charter agreement)
OJ C 471, 22.11.2021, p. 9–9
(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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22.11.2021 |
EN |
Official Journal of the European Union |
C 471/9 |
Judgment of the Court (Eighth Chamber) of 16 September 2021 — European Commission v Italian Republic
(Case C-341/20) (1)
(Failure of a Member State to fulfil obligations - Article 258 TFEU - Directive 2003/96/EC - Taxation of energy products and electricity - Article 14(1)(c) - Exemption of energy products used as fuel for the purposes of navigation within EU waters - Exemption granted only to private pleasure craft which are the subject of a charter agreement)
(2021/C 471/11)
Language of the case: Italian
Parties
Applicant: European Commission (represented by: F. Moro and A. Armenia, acting as Agents)
Defendant: Italian Republic (represented by: G. Palmieri, acting as Agent, and A. Maddalo, avvocato dello Stato)
Operative part of the judgment
The Court:
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1. |
Declares that, in granting the benefit of exemption from excise duty to fuels used by private pleasure craft only in cases where those vessels are the subject of a charter agreement, regardless of the manner in which the vessels are in fact used, the Italian Republic has failed to fulfil its obligations under Article 14(1)(c) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity; |
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2. |
Orders the Italian Republic to pay the costs. |