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Document 62000CJ0185
Judgment of the Court (Sixth Chamber) of 27 November 2003. # Commission of the European Communities v République de Finlande. # Failure of a Member State to fulfil its obligations - Directives 92/81/EEC and 92/82/EEC - Rates of excise duties on mineral oils - Fiscal control - Use of gas oil as motor fuel. # Case C-185/00.
Решение на Съда (шести състав) от 27 ноември 2003 г.
Комисия на Европейските общности срещу Република Финландия.
Неизпълнение на задължения от държава-членка - Директиви 92/81/ЕИО и 92/82/ЕИО.
Дело C-185/00.
Решение на Съда (шести състав) от 27 ноември 2003 г.
Комисия на Европейските общности срещу Република Финландия.
Неизпълнение на задължения от държава-членка - Директиви 92/81/ЕИО и 92/82/ЕИО.
Дело C-185/00.
ECLI identifier: ECLI:EU:C:2003:639
«(Failure of a Member State to fulfil obligations – Directives 92/81/EEC and 92/82/EEC – Rates of excise duties on mineral oils – Fiscal control – Use of gas oil as motor fuel)»
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(Council Directive 92/82, Art. 5(1))
(Council Directives 92/81, Arts 8(2) and (3), and 92/82, Art. 5(1))
JUDGMENT OF THE COURT (Sixth Chamber)
27 November 2003 (1)
((Failure of a Member State to fulfil its obligations – Directives 92/81/EEC and 92/82/EEC – Rates of excise duties on mineral oils – Fiscal control – Use of gas oil as motor fuel))
In Case C-185/00,
Commission of the European Communities, represented by E. Traversa and I. Koskinen, acting as Agents, with an address for service in Luxembourg,applicant,
supported by Kingdom of Sweden, represented by I. Simfors and A. Kruse, acting as Agents,intervener,
v
Republic of Finland, represented by T. Pynnä and E. Bygglin, acting as Agents, with an address for service in Luxembourg,defendant,
APPLICATION for a declaration that, by maintaining in force the laws and regulations on the use of gas oil as a motor fuel, as they are applied in practice, the Republic of Finland has failed to fulfil its obligations under Article 8(2) and (3) of Council Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils (OJ 1992 L 316, p. 12) and Article 5(1) of Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils (OJ 1992 L 316, p. 19),THE COURT (Sixth Chamber),,
having regard to the Report for the Hearing,
after hearing oral argument from the parties at the hearing on 26 September 2002,after hearing the Opinion of the Advocate General at the sitting on 5 December 2002,
gives the following
On those grounds,
THE COURT (Sixth Chamber),
hereby:
Skouris |
Gulmann |
Puissochet |
Macken |
Colneric |
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R. Grass |
V. Skouris |
Registrar |
President |