Opinion of the Advocate General — ECLI:EU:C:2017:159
Date: 2017-03-02
Language of the case: Lithuanian
Subject matter: Energy;Taxation
Procedure: Reference for a preliminary ruling
Origin: Lithuania

Summary — Judgment of the Court (First Chamber), 13 July 2017 1. Tax provisions — Harmonisation of laws — Taxation of energy products and electricity — Exemption of energy products supplied for use as fuel for the purpose of navigation within European Union waters and to produce electricity on board a craft — Scope — Fuel used by a ship to sail, without cargo, from one port of a Member State to a port of another Member State for the purpose of taking on cargo to be transported to a port of a third Member State — Included (Council Directive 2003/96, Art. 14(1)(c)) 2. Tax provisions — Harmonisation of laws — Taxation of energy products and electricity — Exemption of energy products supplied for use as fuel for the purpose of navigation within European Union waters and to produce electricity on board a craft — National legislation excluding the application of the exemption where the formal requirements are not met notwithstanding compliance with the substantive requirements — Not permissible (Council Directive 2003/96, Art. 14(1)(c)) 1. 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, must be interpreted as meaning that the exemption laid down by that provision applies to fuel used to sail a ship, without cargo, from a port of a Member State, in the present case that where that ship was built, to a port of another Member State in order to take on cargo to be transported to a port of a third Member State. (see para. 40, operative part 1) 2. Article 14(1)(c) of Directive 2003/96 must be interpreted as precluding legislation of a Member State, such as that at issue in the main proceedings, which excludes the application of the exemption laid down by that provision on the ground that the supply of energy products for a ship was carried out without complying with the formal requirements laid down by that legislation, even though that supply is in accordance with all the conditions for application laid down by that provision. (see para. 52, operative part 2)