Judgment of the Court (First Chamber) of 9 September 2004 in Case C-292/02 (reference for a preliminary ruling from the Finanzgericht Düsseldorf): Meiland Azewijn BV v Hauptzollamt Duisburg (Excise duties — Mineral oils used in agricultural works — Directive 92/81/EEC — Article 8a — Marking in the Member State where released for consumption — Prohibition on marking in the Member State of use — Directive 95/60/EC)
Date: 2004-10-23
Institutions: Court of Justice
Subjects: administrative check, excise duty, freedom to provide services, interpretation of the law, mineral oil, motor fuel, tax exemption

C 262/4

EN

Official Journal of the European Union

23.10.2004

JUDGMENT OF THE COURT

(First Chamber)

of 9 September 2004

2. The prohibition in Article 8a(1) of Directive 92/81 as amended
may be relied on by individuals in proceedings before national
courts in order to contest national rules that are incompatible with
that prohibition.

(1) OJ C 261 of 26.10.2002.

in Case C-292/02 (reference for a preliminary ruling from
the Finanzgericht Düsseldorf): Meiland Azewijn BV v
Hauptzollamt Duisburg (1)

(Excise duties — Mineral oils used in agricultural works —
Directive 92/81/EEC — Article 8a — Marking in the
Member State where released for consumption — Prohibition
on marking in the Member State of use — Directive
95/60/EC)

JUDGMENT OF THE COURT

(Grand Chamber)

of 7 September 2004

(2004/C 262/06)

in Case C-319/02 (reference for a preliminary ruling from
the Korkein hallinto-oikeus): Petri Manninen (1)

(Language of the case: German)

(Income tax — Tax credit for dividends paid by Finnish
companies — Articles 56 EC and 58 EC — Cohesion of the
tax system)

(Provisional translation; the definitive translation will be published in
the European Court Reports)

In Case C-292/02: reference for a preliminary ruling under
Article 234 EC from the Finanzgericht Düsseldorf (Germany),
by decision of 6 August 2002, received on 13 August 2002, in
the proceedings Meiland Azewijn BV v Hauptzollamt Duisburg
— the Court (First Chamber), composed of: P. Jann, President
of the Chamber, S. von Bahr (Rapporteur) and R. Silva de
Lapuerta,
Jacobs, Advocate General; M. Múgica
Arzamendi, Principal Administrator, for the Registrar, gave a
judgment on 9 September 2004, the operative part of which is
as follows:

Judges; F.G.

1. Article 8a(1) of Council Directive 92/81/EEC of 19 October
1992 on the harmonisation of the structures of excise duties on
mineral oils, as amended by Council Directive 94/74/EC of 22
December 1994,
is to be interpreted as prohibiting Member
States from subjecting to excise duty mineral oil, whether marked
or unmarked, contained in the standard tank of a commercial
motor vehicle, such as agricultural machinery, and used as fuel not
only to move the vehicle but also in order to utilise it for other
purposes, such as agricultural work, when that mineral oil has
been lawfully released for consumption in another Member State.

(2004/C 262/07)

(Language of the case: Finnish)

(Provisional translation; the definitive translation will be published in
the European Court Reports)

In Case C-319/92: Reference to the Court under Article 234 EC
from the Korkein hallinto-oikeus (Finland) for a preliminary
ruling in the proceedings pending before that court by order of
10 September 2002, which arrived at
the Court on 12
in the proceedings brought by Petri
September 2002,
Manninen — the Court (Grand Chamber), composed of: V.
Skouris, President, P. Jann, C.W.A. Timmermans, C. Gulmann,
J.-P. Puissochet and J.N. Cunha Rodrigues, Presidents of Cham-
bers, R. Schintgen, F. Macken, N. Colneric, S. von Bahr and K.
Lenaerts (Rapporteur), Judges; J. Kokott, Advocate General; L.
Hewlett, Principal Administrator, for the Registrar, has given a
judgment on 7 September 2004, in which it has ruled:

Articles 56 EC and 58 EC preclude legislation whereby the entitle-
ment of a person fully taxable in one Member State to a tax credit in
relation to dividends paid to him by limited companies is excluded
where those companies are not established in that State.

(1) OJ C 274 of 9.11.2002.