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7.3.2009 |
EN |
Official Journal of the European Union |
C 55/14 |
Action brought on 22 December 2008 — Commission of the European Communities v Italian Republic
(Case C-572/08)
(2009/C 55/22)
Language of the case: Italian
Parties
Applicant: Commission of the European Communities (represented by: A. Aresu and W. Mölls, acting as Agents)
Defendant: Italian Republic
Forms of order sought
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A declaration that the Italian Republic has failed to fulfil its obligations under Article 90 EC, by conferring a tax concession on regenerated lubricating oil produced from used oil collected in Italy, but refusing to confer the same concession on regenerated lubricating oil produced from used oil collected in other Member States (in accordance with Circular 24/D of 5 May 2004 of the Italian Revenue Authority and Article 1(116) of Law No 266 of 23 December 2005, as interpreted by Article 62 of the Testo unico delle disposizioni legislative concernenti le imposte sulla produzione e sui consumi e relative sanzioni penali e amministrative (Consolidated Text of Legislative Provisions relating to duties on production and consumption and related criminal and administrative penalties) approved by Decree No 504 of the President of the Republic of 26 October 1995); |
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An order that the Italian Republic is to pay the costs. |
Pleas in law and main arguments
The Commission complains that the Italian authorities are operating a system of tax concessions on regenerated lubricating oil which favours national production to the detriment of that from other Member States, in clear breach of the principle of non-discrimination, which in the field of taxation is laid down in Article 90 EC.
That system reproduces a previous regime of tax concessions already condemned by the Court of Justice in 1980, and the Italian Republic's arguments in favour of the new system cannot justify such a choice.