CELEX: 62020CN0255
Language: en
Date: 2020-06-10 00:00:00
Title: Case C-255/20: Request for a preliminary ruling from the Commissione Tributaria Regionale del Lazio (Italy) lodged on 10 June 2020 — Agenzia delle dogane e dei monopoli — Ufficio delle dogane di Gaeta v Punto Nautica Srl

24.8.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 279/35
            
         
      Request for a preliminary ruling from the Commissione Tributaria Regionale del Lazio (Italy) lodged on 10 June 2020 — Agenzia delle dogane e dei monopoli — Ufficio delle dogane di Gaeta v Punto Nautica Srl
      (Case C-255/20)
      (2020/C 279/47)
      Language of the case: Italian
      
         Referring court
      
      Commissione Tributaria Regionale del Lazio
      
         Parties to the main proceedings
      
      
         Appellant: Agenzia delle dogane e dei monopoli — Ufficio delle dogane di Gaeta
      
         Respondent: Punto Nautica Srl
      
         Question referred
      
      Must the judgment of the Court of Justice of the European Union handed down in Case C-82/12, and Article 3(2) of Council Directive 92/12/EEC, (1) be interpreted as precluding the provisions of Italian law currently in force as set out in Article 17 of Legislative Decree No 398 of 21 December 1990 and in Article 3(1) of Lazio Regional Law … No 19 of 2011, which appear to introduce a regional tax on transport petrol which is not for ‘specific purposes’ as required by the abovementioned Community directive?
      
         (1)  Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (OJ 1992 L 76, p. 1).