Judgment — ECLI:EU:C:2014:2184
Date: 2014-09-10
Language of the case: German
Court formation: Second Chamber
Subject matter: Energy;Taxation
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary — Judgment of the Court (Second Chamber), 10 September 2014 1. EU law — Interpretation — Methods — Effectiveness 2. Tax provisions — Harmonisation of laws — Taxation of energy products and electricity — Directive 2003/96 — Energy products contained in the standard tanks of commercial motor vehicles and intended to be used as fuel by those vehicles — Definition of ‘standard tanks’ — Tanks fixed permanently to commercial motor vehicles that are fitted by a person other than the manufacturer — Included — Condition — Direct use of fuel, both for the purpose of propulsion of the vehicles and, where appropriate, for the operation, during transport, of refrigeration systems and other systems (Council Directive 2003/96, Art. 24(2)) 1. See the text of the decision. (see para. 26) 2. The term ‘standard tanks’, referred to in the first indent of Article 24(2) of Directive 2003/96 restructuring the Community framework for the taxation of energy products and electricity, must be interpreted as not excluding tanks fixed permanently to commercial motor vehicles intended for the direct supply of fuel to those vehicles when the tanks have been fitted by a person other than the manufacturer, in so far as the tanks enable fuel to be used directly, both for the purpose of propulsion of the vehicles and, where appropriate, for the operation, during transport, of refrigeration systems and other systems. The obligation to declare the quantity of fuel contained in the vehicle’s tanks whenever an internal border is crossed and the need subsequently, in order to avoid double taxation, to seek refund of the excise duty in the Member State where the fuel was purchased would significantly hinder road transport between Member States and therefore constitute a barrier to trade within the internal market. Article 24 of Directive 2003/96 is intended to counteract that barrier and ensure free movement, whilst protecting the Member States’ legitimate fiscal interests. In order to safeguard that aim, it is not necessary to ascertain whether the fuel tank has been permanently fixed to the vehicle concerned by the manufacturer or by a third party. Furthermore, the clarification relating to gas tanks in the second sentence of the first indent of Article 24(2) of Directive 2003/96 reflects the legislature’s intention to define the concept of ‘normal tanks’ broadly in order that users of vehicles equipped with gas tanks are not unfairly excluded from entitlement to the exemption laid down in Article 24. (see paras 28, 29, 31, 35, operative part)