62020CO0255_INF
Order of the Court (Seventh Chamber) of 9 November 2021 – Agenzia delle dogane e dei monopoli – Ufficio delle dogane di Gaeta
(Case C‑255/20) (
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)
(Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Taxation – Harmonisation of legislation – Excise duty – Directive 92/12/EEC – Article 3(2) – Directive 2008/118/EC – Article 1(2) – Other indirect taxes on excise goods – Regional tax on the sale of fuel for motor vehicles – Specific purposes – Absence)
Tax provisions – Harmonisation of laws – Excise duties – Directive 2008/118 – Products subject to excise duty – National legislation introducing a regional tax on the sale of petrol for motor vehicles – Tax intended solely as a contribution to the budget of the local authorities – Absence of specific purpose – Unlawful
(Council Directive 2008/118, Art. 1(2))
(see paras 28, 32-37, 40, operative part)
Operative part
Article 1(2) of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC must be interpreted as precluding national legislation which introduces a regional tax on the sale of petrol for motor vehicles, given that, since the proceeds of that tax are intended solely as a general contribution to the budget of the local authorities, it cannot be regarded as pursuing a ‘specific purpose’ within the meaning of that provision.
(
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)	OJ C 279, 24.8.2020.