Judgment;Information — ECLI:EU:C:2021:744
Date: 2021-09-16
Language of the case: Italian
Court formation: Eighth Chamber
Subject matter: Taxation
Procedure: Action for failure to fulfil obligations - successful
Origin: Italy

Judgment of the Court (Eighth Chamber) of 16 September 2021 – Commission v Italy (Droits d’accise – Carburant des bateaux de plaisance) (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) Tax provisions – Harmonisation of laws – Taxation of energy products and electricity – Exemption of supplied energy products intended to be used as fuel for the purposes of navigation within EU waters – National legislation granting the exemption only to private pleasure craft which are the subject of a charter agreement irrespective of their actual use – Not permissible (Council Directive 2003/96, Art. 14(1)(c)) (see paras 29, 34-36, 40-45, operative part 1) Operative part The Court: 1. 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; 2. Orders the Italian Republic to pay the costs. 1 OJ C 339, 12.10.2020.