Case C-146/06: Reference for a preliminary ruling from the Commissione tributaria di secondo grado di Trento lodged on  17 March 2006  — Fendt Italiana Srl v Agenzia Dogane Ufficio Dogane di Trento
Date: 2006-06-17
Institutions: Court of Justice
Subjects: Italy, energy-generating product, fuel tax, interpretation of the law, tax law, tax system

17.6.2006

EN

Official Journal of the European Union

C 143/23

Question referred

Are the taxation arrangements in Article 62 of Legislative
Decree No 504/95 compatible with Directive 2003/96/EC (1)
which restructured the Community framework for the taxation
of energy products where those products are used for purposes
other than as motor fuel or heating fuel?

(1) OJ 2003 L 283, p. 51.

Reference for a preliminary ruling from the Consiglio di
Stato, Quinta Sezione lodged on 20 March 2006 — SECAP
SpA v Comune di Torino

(Case C-147/06)

(2006/C 143/42)

Language of the case: Italian

Reference for a preliminary ruling from the Commissione
tributaria di secondo grado di Trento lodged on 17 March
Italiana Srl v Agenzia Dogane Ufficio
2006 — Fendt

Dogane di Trento

(Case C-146/06)

(2006/C 143/41)

Language of the case: Italian

Referring court

Commissione tributaria di secondo grado di Trento

Parties to the main proceedings

Applicant: Fendt Italiana Srl

Defendant: Agenzia Dogane Ufficio Dogane di Trento

Question referred

Are the taxation arrangements in Article 62 of Legislative
Decree No 504/95 compatible with Directive 2003/96/EC (1)
which restructured the Community framework for the taxation
of energy products where those products are used for purposes
other than as motor fuel or heating fuel?

Referring court

Consiglio di Stato

Parties to the main proceedings

Applicant: SECAP SpA

Defendant: Comune di Torino and Others

Question(s) referred

1. Does the rule laid down in Article 30(4) of Directive
93/37/EEC (1) or the similar rule contained in Art. 55(1) and
(2) of Directive 2004/18/EC (2) (in cases where that is the
relevant provision), that, where tenders appear to be abnor-
mally low in relation to the works, the contracting authority
shall, before it may reject those tenders, request, in writing,
details of the constituent elements of the tender which it
considers
constituent
elements taking account of the explanations received, consti-
tute a fundamental principle of Community law?

and shall verify those

relevant

2. If the answer to the preceding question is in the negative, is
the rule established by Art. 30(4) of Directive 93/37/EEC or
the similar rule contained in Art. 55(1) and (2) of Directive
2004/18/EC (in cases where that is the relevant provision),
according to which, if tenders appear to be abnormally low
in relation to the works, the contracting authority shall,
before it may reject those tenders, request, in writing, details
of the constituent elements of the tender which it considers
relevant and shall verify those constituent elements taking
account of the explanations received, while not presenting
the characteristics of a fundamental principle of Community
law, nevertheless an implied consequence of or a principle
deriving from the principle of competition, considered in
conjunction with the principles of administrative transpar-
ency and non-discrimination on grounds of nationality and
is it therefore, as such, directly binding, taking precedence
over possibly incompatible national provisions adopted by
the Member States to regulate public works contracts to
which Community law is not directly applicable?

(1) OJ 2003 L 283, p. 51.

(1) OJ L 199, p. 54.
(2) OJ L 134, p. 114.