CELEX: C2004/118/19
Language: en
Date: 2004-04-30 00:00:00
Title: Judgment of the Court (Sixth Chamber) of 29 April 2004 in Case C-240/01: Commission of the European Communities v Federal Republic of Germany (Failure of a Member State to fulfil obligations — Excise duties on mineral oils — Directive 92/81/EEC — Mineral oils used as heating fuel)

30.4.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 118/11
            
         
      JUDGMENT OF THE COURT
   
   (Sixth Chamber)
   of 29 April 2004
   in Case C-240/01: Commission of the European Communities v Federal Republic of Germany (1)
   
   (Failure of a Member State to fulfil obligations - Excise duties on mineral oils - Directive 92/81/EEC - Mineral oils used as heating fuel)
   (2004/C 118/19)
   Language of the case: German
   In Case C-240/01: Commission of the European Communities (Agents: E. Traversa and K. Gross), with an address for service in Luxembourg, v Federal Republic of Germany (Agents: W.-D. Plessing and M. Lumma) — application for a declaration that, by applying Paragraph 4(1)(2)(b) of the Mineralölsteuergesetz (Law on the taxation of mineral oils) of 21 December 1992 (BGBl. I, p. 2185, corrigendum in 1993 I, p. 169), the Federal Republic of Germany has failed to fulfil its obligations under Article 2(2) of Council Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils (OJ 1992 L 316, p. 12), as amended by Council Directive 94/74/EC of 22 December 1994 (OJ 1994 L 365, p. 46), in so far as that Member State has not made all mineral oils intended for use as heating fuel subject to excise duties — the Court (Sixth Chamber), composed of: V. Skouris (Rapporteur), acting as President of the Sixth Chamber, J.N. Cunha Rodrigues, J.-P. Puissochet, R. Schintgen and F. Macken, Judges; L.A. Geelhoed, Advocate General; M.-F. Contet, Principal Administrator, for the Registrar, has given a judgment on 29 April 2004, in which it:
   
               1)
            
            
               Declares that, by applying Paragraph 4(1)(2)(b) of the Mineralölsteuergesetz (Law on the taxation of mineral oils) of 21 December 1992, the Federal Republic of Germany has failed to fulfil its obligations under the first sentence of Article 2(2) of Council Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils, as amended by Council Directive 94/74/EC of 22 December 1994, inasmuch as it has not made all mineral oils intended for use as heating fuel subject to excise duties;
            
         
               2)
            
            
               Orders the Federal Republic of Germany to pay the costs.
            
         
      (1)  OJ C 245, 1.9.2001.