Opinion of the Advocate General — ECLI:EU:C:2011:597
Date: 2011-09-20
Language of the case: Danish
Subject matter: Taxation
Procedure: Reference for a preliminary ruling
Origin: Denmark

Summary of the Judgment Tax provisions – Harmonisation of laws – Structures of excise duties on mineral oils – Directive 92/81 – Exemption of fuel used for the purposes of navigation within Union waters, other than in private pleasure craft – Definition of ‘navigation’ (Council Directive 92/81, Art. 8(1)(c)) Article 8(1)(c) of Directive 92/81 on the harmonisation of the structures of excise duties on mineral oils, as amended by Directive 94/74 must be interpreted as meaning that mineral oils supplied for use in an excavator which is permanently fixed to a vessel but which, having its own separate motor and fuel tank, operates independently of the vessel’s propulsion engine, are not exempt from excise duties. It is apparent from the wording of that provision that the exemption at issue is subject to the mineral oils’ being used as fuel for the purposes of navigation within Union waters. In those circumstances, that consumption cannot be considered to be inherent in the movement of the vessel to which the excavator is fixed. (see paras 20, 23-24, operative part)