Opinion of the Advocate General — ECLI:EU:C:2006:791
Date: 2006-12-14
Language of the case: German
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary of the Judgment 1. Tax provisions – Harmonisation of laws – Structures of excise duties on mineral oils – Directive 92/81 (Council Directive 92/81, Art. 8(1)(c), first subpara.) 2. Tax provisions – Harmonisation of laws – Structures of excise duties on mineral oils – Directive 92/81 (Council Directive 92/81, Art. 8(1)(c), first subpara.) 1. Directive 92/81 on the harmonisation of the structures of excise duties on mineral oils provides in Article 8(1) for a number of obligatory exemptions, such as those in the first subparagraph of Article 8(1)(c) relating to mineral oils supplied for use as fuel for the purposes of navigation within Community waters, including fishing, other than in private pleasure craft. The term ‘Community waters’, within the meaning of that provision, relates to all waters which can be used by all sea-going vessels, including those which have the greatest capacity, capable of travelling maritime waterways for commercial purposes. It thus includes certain internal waterways. Vessels appropriate for navigation for commercial purposes on maritime waters can also pursue those purposes on certain internal waterways as far as certain sea ports, although they are not situated on the coast. To exclude from the scope of obligatory exemption the navigation thus practised from the moment when it is carried out on those waterways towards sea ports would harm intracommunity trade since such an exclusion, in placing economic operators concerned by such navigation at a disadvantage, would risk diverting some of that sea traffic away from those ports. It would thus place the operators at a disadvantage in relation to those who operate in coastal ports. (see paras 19, 30, 32, operative part 1) 2. Manoeuvres carried out by a hopper dredger during its operations of pumping and discharge of materials, that is to say, journeys inherent in the carrying out of dredging activities, come within the scope of the term ‘navigation’ as used in the first subparagraph of Article 8(1)(c) of Directive 92/81 on the harmonisation of the structures of excise duties on mineral oils. The purpose for which the journey is effected is irrelevant since it concerns navigation involving a provision of services for consideration. A hopper dredger with a propulsion system enabling it to be autonomous in its movements has the technical characteristics necessary for navigation allowing it to carry out such a provision of services. (see paras 37-38, 40, operative part 2)