CELEX: C2002/084/56
Language: en
Date: 2002-04-06 00:00:00
Title: Order of the Court (First Chamber) of 22 November 2001 in Case C-80/01 (reference for a preliminary ruling from the Tribunal d'Instance de Châteauroux): Michel SARL v Recettes des douanes (Article 104(3) of the Rules of Procedure — Question the answer to which may manifestly be deduced from the case-law — Directive 92/12/EEC — General arrangements for, holding, movement and monitoring of products subject to excise duty — Directive 92/81/EEC — Harmonization of the structures of excise duties on mineral oils — Non-reimbursement of an internal tax on petroleum products)

C 84/34                 EN                      Official Journal of the European Communities                                           6.4.2002
1.    The appeal is dismissed.                                             Article 3(a) and (b) of the EC Treaty (now, after amendment,
                                                                           Article 3(a) and (b) EC), the first recital in the preamble to, and
2.    Anton Dürbeck GmbH shall pay the costs.                              Article 3(2) of, Council Directive 92/12/EEC of 25 February 1992
                                                                           on the general arrangements for products subject to excise duty and
3.    The French Republic and the Kingdom of Spain shall bear their        on the holding, movement and monitoring of such products and the
      own cost.                                                            sixth and eighth recitals in the preamble to Council Directive
                                                                           92/81/EEC of 19 October 1992 on the harmonisation of the
                                                                           structures of excise duties on mineral oils of 19 October 1992 on
(1) OJ C 28 of 27.1.2001.                                                  the harmonization of the structures of excise duties on mineral oils
                                                                           must be interpreted as meaning that they do not preclude a Member
                                                                           State refusing, upon the failure to pay by the customer of a trader in
                                                                           petroleum products, to reimburse an excise duty such as the domestic
                                                                           duty on petroleum products paid by such a trader.
                    ORDER OF THE COURT                                     (1) OJ C 108 of 7.4.2001.
                          (First Chamber)
                      of 22 November 2001
in Case C-80/01 (reference for a preliminary ruling from
                                                                                                ORDER OF THE COURT
the Tribunal d’Instance de Châteauroux): Michel SARL v
                     Recettes des douanes (1)
                                                                                                   of 24 October 2001
(Article 104(3) of the Rules of Procedure — Question the
answer to which may manifestly be deduced from the case-                   in Case C-186/01 R (reference for a preliminary ruling
law — Directive 92/12/EEC — General arrangements for,                      from the Verwaltungsgericht Stuttgart): Alexander Dory
holding, movement and monitoring of products subject to                                   v Federal Republic of Germany (1)
excise duty — Directive 92/81/EEC — Harmonization of
the structures of excise duties on mineral oils — Non-
  reimbursement of an internal tax on petroleum products)                  (Applications for interim relief — Preliminary reference
                                                                                   procedure — Lack of jurisdiction of the Court)
                           (2002/C 84/56)
                                                                                                      (2002/C 84/57)
                    (Language of the case: French)
                                                                                              (Language of the case: German)
(Provisional translation; the definitive translation will be published
                   in the European Court Reports)                          (Provisional translation; the definitive translation will be published
                                                                                               in the European Court Reports)
In Case C-80/01: reference to the Court under Article 234 EC
from the Tribunal d’Instance (District Court), Châteauroux                 In Case C-186/01 R: reference to the Court under Article 234
(France), for a preliminary ruling in the proceedings pending              EC from the Verwaltungsgericht Stuttgart (Germany) for a
before that court between Michel SARL and Recettes des                     preliminary ruling in the proceedings pending before that
douanes — on the interpretation of Article 3(a) and (b) of the             court between Alexander Dory and The Federal Republic of
EC Treaty (now, after amendment, Article 3(a) and (b) EC), the             Germany — on the interpretation of Article 2 of Council
first recital in the preamble to, and Article 3(2) of, Council             Directive 76/207/EEC of 9 February 1976 on the implemen-
Directive 92/12/EEC of 25 February 1992 on the general                     tation of the principle of equal treatment for men and women
arrangements for products subject to excise duty and on the                as regards access to employment, vocational training and
holding, movement and monitoring of such products (OJ                      promotion, and working conditions (OJ 1976 L 39, p. 40) —
1992 L 76, p. 1), and the sixth and eighth recitals in the                 the Court has made an order on 24 October 2001 in which it
preamble to Council Directive 92/81/EEC of 19 October 1992                 has ruled as follows:
on the harmonisation of the structures of excise duties on
mineral oils of 19 October 1992 on the harmonization of the
structures of excise duties on mineral oils (OJ 1992 L 316,                The application for interim relief is inadmissible.
p. 12), the Court (First Chamber), composed of: P. Jann,
President of Chamber, L. Sevón and M. Wathelet (Rapporteur),
Judges; S. Alber, Advocate General; R. Grass, Registrar, gave a            (1) OJ C 200 of 14.7.2001.
judgment on 22 November 2001, the operative part of which
is as follows: