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Document 62017CJ0503
Judgment of the Court (Eighth Chamber) of 17 October 2018.
European Commission v United Kingdom of Great Britain and Northern Ireland.
Failure of a Member State to fulfil obligations — Directive 95/60/EC — Fiscal marking of gas oils and kerosene — Refuelling of private pleasure craft.
Case C-503/17.
Judgment of the Court (Eighth Chamber) of 17 October 2018.
European Commission v United Kingdom of Great Britain and Northern Ireland.
Failure of a Member State to fulfil obligations — Directive 95/60/EC — Fiscal marking of gas oils and kerosene — Refuelling of private pleasure craft.
Case C-503/17.
Judgment of the Court (Eighth Chamber) of 17 October 2018 — Commission v United Kingdom
(Case C‑503/17) ( 1 )
(Failure of a Member State to fulfil obligations — Directive 95/60/EC — Fiscal marking of gas oils and kerosene — Refuelling of private pleasure craft)
Tax provisions — Harmonisation of laws — Fiscal marking of gas oils and kerosene — Directive 95/60 — Marked fuel not subject to any exemption from, or reduction in, excise duty — Authorisation to use that fuel for propelling private pleasure craft — Failure to fulfil obligations
(Council Directive 95/60, Art. 1)
(see para. 57, operative part 1)
Operative part
The Court:
|
1. |
Declares that by allowing the use of marked fuel for the purposes of propelling private pleasure craft, even where that fuel is not subject to any exemption from or reduction in excise duty, the United Kingdom has failed to fulfil its obligations under Council Directive 95/60/EC of 27 November 1995 on fiscal marking of gas oils and kerosene; |
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2. |
Orders the United Kingdom of Great Britain and Northern Ireland to pay the costs. |
( 1 ) OJ C 347, 16.10.2017.