Case C-692/20: Judgment of the Court (First Chamber) of 28 September 2023 — European Commission v United Kingdom of Great Britain and Northern Ireland (Failure of a Member State to fulfil obligations — Judgment of the Court finding a failure to fulfil obligations — Failure to comply with the judgment — Directive 95/60/EC — Fiscal marking of gas oils — Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community — Protocol on Ireland and Northern Ireland — Continuation of the infringement after the end of the transition period as regards Northern Ireland — Article 260(2) TFEU — Pecuniary penalties — Lump sum — Gravity of the infringement — Payment capacity)
Date: 2023-09-28
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_202300617EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2023/617


13.11.2023





Judgment of the Court (First Chamber) of 28 September 2023 — European Commission v United Kingdom of Great Britain and Northern Ireland
(Case C-692/20) (1)

(Failure of a Member State to fulfil obligations - Judgment of the Court finding a failure to fulfil obligations - Failure to comply with the judgment - Directive 95/60/EC - Fiscal marking of gas oils - Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community - Protocol on Ireland and Northern Ireland - Continuation of the infringement after the end of the transition period as regards Northern Ireland - Article 260(2) TFEU - Pecuniary penalties - Lump sum - Gravity of the infringement - Payment capacity)
(C/2023/617)
Language of the case: English

Parties


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

Defendant: United Kingdom of Great Britain and Northern Ireland (represented initially by S. McCrory and F. Shibli, acting as Agents, and by O. Thomas KC, and P. Reynolds, Barrister, and subsequently by L. Baxter, S. McCrory and F. Shibli, acting as Agents, and by O. Thomas KC, and P. Reynolds, Barrister, and subsequently by L. Baxter, acting as Agent, and by O. Thomas KC, and P. Reynolds, Barrister, and, lastly, by S. Fuller, acting as Agent, and by O. Thomas KC, and P. Reynolds, Barrister), and, lastly, by S. Fuller, acting as Agent, and by O. Thomas KC, and P. Reynolds, Barrister)

Operative part of the judgment

The Court:






1.


Declares that, by failing to adopt all the measures necessary to comply with the judgment of 17 October 2018, Commission v United Kingdom (C-503/17, EU:C:2018:831) by the expiry of the period prescribed in the letter of formal notice sent by the European Commission, namely 15 September 2020, the United Kingdom of Great Britain and Northern Ireland has failed to fulfil its obligations under Article 260(1) TFEU;










2.


Orders the United Kingdom of Great Britain and Northern Ireland to pay to the European Commission a lump sum of EUR 32 000 000;










3.


Orders the United Kingdom of Great Britain and Northern Ireland to pay the costs.






(1)  
            OJ C 53, 15.2.2021.


ELI: http://data.europa.eu/eli/C/2023/617/oj
ISSN 1977-091X (electronic edition)