Order — ECLI:EU:C:2001:632
Date: 2001-11-22
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Principles, objectives and tasks of the Treaties;Excise duties
Concepts: General;Excise duties
Procedure: Reference for a preliminary ruling
Origin: France

Summary of the Order 
1. Preliminary rulings — Question to which the answer may be clearly deduced from the 
Court's existing case-law — Application of Article 104(3) of the Rules of Procedure 
(Rules of Procedure of the Court of Justice, Art. 104(3)) 
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SUMMARY — CASE C-80/01 
2. Tax provisions — Harmonisation of laws — Excise duties — Directives 92/12 and 
92/81 — Mineral oils — Procedures for the levying and collection of duty — Power 
of Member States subject to non-discrimination — Refusal by a Member State to 
reimburse an excise duty paid by a trader where the customer of such a trader fails to 
make payment — Whether permissible 
(EC Treaty, Article 3(a) and (b) (now, after amendment, Art. 3(1)(a) and (b) EC; 
Council Directives 92/12, first recital and Art. 3(2), and 92/81) 
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