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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.