Case C-386/24, Centro Petroli Roma – II: Request for a preliminary ruling from the Consiglio di Stato (Italy) lodged on 30 May 2024 – Centro Petroli Roma Srl v Agenzia delle Dogane e dei Monopoli
Date: 2024-05-30
Institutions: Court of Justice
Subjects: direct applicability, duty-free sale, energy storage, excise duty, principle of proportionality, storage, storage of hydrocarbons








C_202405212EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2024/5212


2.9.2024






Request for a preliminary ruling from the Consiglio di Stato (Italy) lodged on 30 May 2024 – Centro Petroli Roma Srl v Agenzia delle Dogane e dei Monopoli


(Case C-386/24, Centro Petroli Roma – II)

(C/2024/5212)
Language of the case: Italian

Referring court

Consiglio di Stato

Parties to the main proceedings


Applicant: Centro Petroli Roma Srl

Defendant: Agenzia delle Dogane e dei Monopoli

Questions referred







(A)


Does the correct interpretation of Articles 101 to 106 TFEU, and of the legislative framework set out in Directives 2006/123/EC (1) and 2008/118/EC, (2) preclude a national rule, such as that arising from Article 23(3) of Legislative Decree No 504 of 16 October 1995, as subsequently amended and supplemented, which provides that ‘3. Management under tax warehousing arrangements may be authorised, where there are actual operational and supply needs of the installation, for commercial warehouses for liquefied petroleum gas with a capacity of not less than 400 cubic metres and for commercial warehouses for other energy products with a capacity of not less than 10 000 cubic metres’.










(B)


Does the correct interpretation of Articles 101 to 106 TFEU, and of the legislative framework set out in Directives 2006/123/EC and 2008/118/EC, preclude a national rule, such as that arising from Article 23(4)(a) and (b) of Legislative Decree No 504 of 16 October 1995, as subsequently amended and supplemented, which provides that management under tax warehousing arrangements may be authorised, in particular, for commercial warehouses for liquefied petroleum gas with a capacity of less than 400 cubic metres and for commercial warehouses for other energy products with a capacity of less than 10 000 cubic metres where, in addition to the conditions referred to in point 3, at least one of the following conditions is met:






‘1)


the warehouse carries out supplies of products exempt from excise duty or at a reduced rate of excise duty or transfers of energy products under duty suspension arrangements to EU Member States or to countries outside the European Union, of at least 30 % of the total extractions in the two-year period overall;










2)


the warehouse is an extension of a tax warehouse situated in the immediate vicinity belonging to the same group of companies or, if under different ownership, is intended to operate at the service of that warehouse on a permanent basis’.














(C)


Does the correct interpretation and application of the principle of proportionality, in conjunction with Articles 101 to 106 TFEU and the legislative framework laid down in Directives 2006/123/EC and 2008/118/EC, and, in particular, in Article 9, point 5 of Article 14, and Article 15(2) of Directive 2006/123/EC, preclude regulatory measures (circulars, regulations or otherwise) adopted by the national authority which seek to clarify, by supplementing them, the abovementioned conditions laid down in Article 23(4)(a) and (b) of Legislative Decree No 504 of 26 October 1995, as subsequently amended and supplemented?






(1)  Directive 2006/123/EC of the European Parliament and of the Council of 12 December 2006 on services in the internal market (OJ 2006 L 376, p. 36).

(2)  Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ 2009 L 9, p. 12).


ELI: http://data.europa.eu/eli/C/2024/5212/oj
ISSN 1977-091X (electronic edition)