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Document 62012CA0055
Case C-55/12: Judgment of the Court (Tenth Chamber) of 25 April 2013 — European Commission v Ireland (Failure of a Member State to fulfil obligations — Directive 2003/96/EC — Taxation of energy products and electricity — Exemption from excise duty on fuel used by disabled persons for motor vehicles — Exemption maintained after the expiry of the transitional period — Infringement)
Case C-55/12: Judgment of the Court (Tenth Chamber) of 25 April 2013 — European Commission v Ireland (Failure of a Member State to fulfil obligations — Directive 2003/96/EC — Taxation of energy products and electricity — Exemption from excise duty on fuel used by disabled persons for motor vehicles — Exemption maintained after the expiry of the transitional period — Infringement)
Case C-55/12: Judgment of the Court (Tenth Chamber) of 25 April 2013 — European Commission v Ireland (Failure of a Member State to fulfil obligations — Directive 2003/96/EC — Taxation of energy products and electricity — Exemption from excise duty on fuel used by disabled persons for motor vehicles — Exemption maintained after the expiry of the transitional period — Infringement)
SL C 171, 15.6.2013, p. 7–8
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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15.6.2013 |
EN |
Official Journal of the European Union |
C 171/7 |
Judgment of the Court (Tenth Chamber) of 25 April 2013 — European Commission v Ireland
(Case C-55/12) (1)
(Failure of a Member State to fulfil obligations - Directive 2003/96/EC - Taxation of energy products and electricity - Exemption from excise duty on fuel used by disabled persons for motor vehicles - Exemption maintained after the expiry of the transitional period - Infringement)
2013/C 171/13
Language of the case: English
Parties
Applicant: European Commission (represented by: R. Lyal and W. Mölls, acting as Agents)
Defendant: Ireland (represented by: E. Creedon, acting as Agent)
Re:
Breach of Council Directive 2003/96/EC of 27 October 2003, on restructuring the Community framework of taxation of energy products and electricity (OJ 2003 L 283, p. 51) — Exemption from excise duty on fuel used by disabled persons for motor vehicles — Exemption maintained after the expiry of the transitional period
Operative part of the judgment
The Court:
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1. |
Declares that, by continuing to grant, after the expiry on 31 December 2006 of the transitional period referred to in the first subparagraph of Article 18(1) of Council Directive 2003/96/EC of 23 October 2003 restructuring the Community framework of taxation of energy products and electricity, as amended by Council Directive 2004/74/EC of 29 April 2004, and Annex II to that directive, an exemption from excise duty on fuel used by disabled persons for motor vehicles, Ireland has failed to fulfil its obligations under Article 4(1) of the directive; |
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2. |
Orders Ireland to pay the costs. |