Judgment — ECLI:EU:C:2008:751
Date: 2008-12-18
Language of the case: English
Court formation: Third Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation
Concepts: Excise duties
Procedure: Reference for a preliminary ruling
Origin: United Kingdom

Summary of the Judgment Tax provisions – Harmonisation of laws – Structures of excise duties on mineral oils – Directive 92/81 – Taxation of energy products and electricity – Directive 2003/96 – Scope (Council Directives 92/81, Arts 2(3) and 8(1), and 2003/96, Art. 2(3) and (4)) Articles 2(3) and 8(1) of Directive 92/81 on the harmonisation of the structures of excise duties on mineral oils, as regards the period ending on 31 December 2003, and Article 2(3) and (4) of Directive 2003/96 restructuring the Community framework for the taxation of energy products and electricity, as regards the period from 1 January to 31 October 2004, are to be interpreted as meaning that fuel additives which are ‘mineral oils’ within the meaning of Article 2(1) of Directive 92/81 or ‘energy products’ within the meaning of Article 2(1) of Directive 2003/96, but which are not intended for use, offered for sale or used as motor fuel, must be made subject to the taxation regime imposed by those directives. By the expression ‘[i]n addition to the taxable products listed in paragraph 1’, the first sentence of the first subparagraph of Article 2(3) of Directive 92/81 and the second subparagraph of Article 2(3) of Directive 2003/96 are intended to enshrine, explicitly, the inclusion, in the scope of their provisions, of all products which are intended for use, offered for sale or used as motor fuel, or as an additive or extender in motor fuels, including products which are ‘mineral oils’ or ‘energy products’ within the meaning of those directives. Moreover, it is clear from the general scheme and purpose of Directives 92/81 and 2003/96, which are intended to introduce a harmonised taxation regime for mineral oils and energy products, that the Community legislature intended to assimilate to motor fuels the additives added to them, whatever their nature, simply because they are added to those fuels, in order to make them subject to the same taxation regime as motor fuels. Consequently, the first sentence of the first subparagraph of Article 2(3) of Directive 92/81 and the second subparagraph of Article 2(3) of Directive 2003/96 are intended to cover any product used as an additive, whether or not it is a ‘mineral oil’ or ‘energy product’ within the meaning of those directives. (see paras 36, 38, 40, 42, 44, operative part)