Case C-692/20: Action brought on 21 December 2020 — European Commission v United Kingdom of Great Britain and Northern Ireland
Date: 2020-12-21
Institutions: Court of Justice
Subjects: agreement (EU), excise duty, fuel tax, marine fuel, national implementing measure, pleasure craft, sanction (EU), tax relief, withdrawal from the EU








C_2021053EN.01002801.xml










15.2.2021   


EN


Official Journal of the European Union


C 53/28






Action brought on 21 December 2020 — European Commission v United Kingdom of Great Britain and Northern Ireland
(Case C-692/20)
(2021/C 53/38)
Language of the case: English

Parties


Applicant: European Commission (represented by: A. Armenia, P.-J. Loewenthal, Agents)

Defendant: United Kingdom of Great Britain and Northern Ireland

The applicant claims that the Court should:







—


declare that, by failing to take the necessary measures to comply with the judgment of this Court in Case C-503/17, Commission v United Kingdom, EU:C:2018:831, the United Kingdom has failed to fulfil its obligations under Article 260(1) of the Treaty on the Functioning of the European Union, read in conjunction with Articles 127 and 131 of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community (1);










—


order the United Kingdom, pursuant to Article 260(2) of the Treaty on the Functioning of the European Union, read in conjunction with Articles 127 and 131 of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community, to pay to the Commission:










—


a penalty payment of EUR 268 878,50 per day from the date of the judgment in the present proceedings until the date that the United Kingdom complies with the judgment in Case C-503/17;










—


a lump sum of EUR 35 873,20 multiplied by the number of days between the date on which the judgment in Case C-503/17 was rendered and either the date on which the United Kingdom complies with that judgment or the date of the judgment in the present proceedings, whichever is earlier, with a minimum lump sum of EUR 8 901 000; and










—


order the United Kingdom to pay the costs.





Pleas in law and main arguments

By judgment in Case C-503/17, Commission v United Kingdom, EU:C:2018:831, the Court of Justice found that the United Kingdom, by failing to remove the entitlement of private pleasure craft to use marked fuel for propulsion, failed to fulfil its obligations under Council Directive (2) 95/60/EC of 27 November 1995 on fiscal marking of gas oils and kerosene. As the United Kingdom has not taken the necessary measures to comply with that judgement, the Commission decided to refer the matter to the Court of Justice.
In its application the Commission proposes, in accordance with Article 260 TFEU read in conjunction with Articles 127 and 131 of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community, that the Court imposes on the United Kingdom a penalty payment of EUR 268 878,50 per day from the date of the judgment in the present proceedings until the date that the United Kingdom complies with the judgment in Case C-503/17 and a lump sum of EUR 35 873,20 multiplied by the number of days between the date on which the judgment in Case C-503/17 was rendered and either the date on which the United Kingdom complies with that judgment or the date of the judgment in the present proceedings, whichever is earlier, with a minimum lump sum of EUR 8 901 000.


(1)  OJ 2019, C 384 I, p. 1.


(2)  OJ 1995, L 291, p. 46.