Judgment — ECLI:EU:C:2003:498
Date: 2003-09-25
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Excise duties
Concepts: Excise duties
Procedure: Action for failure to fulfil obligations - successful
Origin: Italy

Summary of the Judgment 
Tax provisions — Harmonisation of laws — Excise duties — Directive 92/81 — 
Exemption of mineral oils used other than as beating fuel or motor fuel — Tax on the 
consumption of exempted lubricating oils — Not permissible 
(Council Directive 92/81, Art. 8(1)(a)) 
I - 9861 
SUMMARY — CASE C-437/01 
Under Article 8(1)(a) of Directive 92/81 on 
the harmonisation of the structures of 
excise duties on mineral oils, mineral oils 
may be subject to excise duty only if 
intended for use as motor fuel or heating 
fuel. 
A Member State has failed to fulfil its 
obligations under that provision by retain­
ing in force a tax on the consumption of 
lubricating oils when those oils are 
intended for use, offered for sale or used 
for purposes other than as heating fuel or 
motor fuel. 
To allow the Member States to levy 
another indirect tax on products which 
must be exempted from harmonised excise 
duty under Article 8(1)(a) of Directive 
92/81 would render that provision entirely 
ineffective. 
(see paras 29-32, 37 
and operative part) 
I - 9862