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Document 62020CB0255

Case C-255/20: Order of the Court (Seventh Chamber) of 9 November 2021 (request for a preliminary ruling from the Commissione Tributaria Regionale del Lazio — Italy) — Agenzia delle dogane e dei monopoli — Ufficio delle dogane di Gaeta v Punto Nautica Srl (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Taxation — Harmonisation of legislation — Excise duty — Directive 92/12/EEC — Article 3(2) — Directive 2008/118/EC — Article 1(2) — Other indirect taxes on excise goods — Regional tax on the sale of fuel for motor vehicles — Specific purposes — Absence)

OJ C 84, 21.2.2022, p. 21–21 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
OJ C 84, 21.2.2022, p. 8–8 (GA)

21.2.2022   

EN

Official Journal of the European Union

C 84/21


Order of the Court (Seventh Chamber) of 9 November 2021 (request for a preliminary ruling from the Commissione Tributaria Regionale del Lazio — Italy) — Agenzia delle dogane e dei monopoli — Ufficio delle dogane di Gaeta v Punto Nautica Srl

(Case C-255/20) (1)

(Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court - Taxation - Harmonisation of legislation - Excise duty - Directive 92/12/EEC - Article 3(2) - Directive 2008/118/EC - Article 1(2) - Other indirect taxes on excise goods - Regional tax on the sale of fuel for motor vehicles - Specific purposes - Absence)

(2022/C 84/25)

Language of the case: Italian

Referring court

Commissione Tributaria Regionale del Lazio

Parties to the main proceedings

Appellant: Agenzia delle dogane e dei monopoli — Ufficio delle dogane di Gaeta

Respondent: Punto Nautica Srl

Operative part of the order

Article 1(2) of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC must be interpreted as precluding national legislation which introduces a regional tax on the sale of petrol for motor vehicles, given that, since the proceeds of that tax are intended solely as a general contribution to the budget of the local authorities, it cannot be regarded as pursuing a ‘specific purpose’ within the meaning of that provision.


(1)  OJ C 279, 24.8.2020.


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