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


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:


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;


Orders the Italian Republic to pay the costs.

(1)  OJ C 339, 12.10.2020.