Case C-137/23, Alsen: Judgment of the Court (Fifth Chamber) of 13 March 2025 (request for a preliminary ruling from the Hoge Raad der Nederlanden – the Netherlands) – X v Staatssecretaris van Finaciën (Reference for a preliminary ruling – Taxation – Excise duties – Directive 2003/96/EC – Taxation of energy products and electricity – Exemption of energy products used as fuel – Article 14(1)(c) – Navigation within EU waters – Article 15(1)(f) – Navigation on inland waterways – Directive 95/60/EC – Fiscal marking of gas oils and kerosene – Gas oil, to which fiscal marking has not been applied in accordance with EU law, intended for use for the propulsion of a vessel – Refusal to apply the exemption from payment of excise duty – Principle of proportionality)
Date: 2025-03-13
Institutions: Court of Justice
Subjects: energy-generating product, excise duty, marine fuel, principle of proportionality, tax exemption, tax law, vessel








C_202502494EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/2494


12.5.2025






Judgment of the Court (Fifth Chamber) of 13 March 2025 (request for a preliminary ruling from the Hoge Raad der Nederlanden – the Netherlands) – X v Staatssecretaris van Finaciën


(Case C-137/23,
                (1)
Alsen)
                (2)

(Reference for a preliminary ruling - Taxation - Excise duties - Directive 2003/96/EC - Taxation of energy products and electricity - Exemption of energy products used as fuel - Article 14(1)(c) - Navigation within EU waters - Article 15(1)(f) - Navigation on inland waterways - Directive 95/60/EC - Fiscal marking of gas oils and kerosene - Gas oil, to which fiscal marking has not been applied in accordance with EU law, intended for use for the propulsion of a vessel - Refusal to apply the exemption from payment of excise duty - Principle of proportionality)
(C/2025/2494)
Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings


Appellant: X

Respondent: Staatssecretaris van Finaciën

Operative part of the judgment

Article 15(1)(f) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, as amended by Council Directive 2004/75/EC of 29 April 2004, read in conjunction with Article 1 of Council Directive 95/60/EC of 27 November 1995 on fiscal marking of gas oils and kerosene,
must be interpreted as precluding national legislation under which the benefit of the exemption from excise duty for gas oil supplied for use as fuel for navigation for commercial purposes on EU inland waterways is refused on the ground that fiscal marking has not been applied to that gas oil in accordance with the requirements of EU law, even though, first, it is established that that gas oil is used for such a purpose and, second, there is no evidence capable of giving rise to suspicions of tax evasion, avoidance or abuse.


(1)  
            OJ C 235, 3.7.2023.

(2)  The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.


ELI: http://data.europa.eu/eli/C/2025/2494/oj
ISSN 1977-091X (electronic edition)