CELEX: C2007/199/17
Language: en
Date: 2007-08-25 00:00:00
Title: Case C-145/06 and C-146/06: Judgment of the Court (Third Chamber) of 5 July 2007 (reference for a preliminary ruling from the Commissione tributaria di secondo grado di Trento, Italy) — Fendt Italiana Srl v Agenzia Dogane Ufficio Dogane di Trento (Directive 2003/96/EC — Community framework for the taxation of energy products and electricity — Scope of the directive — Mineral oils — Lubricating oils used for purposes other than as motor fuels or as heating fuels — Not included — Repeal of Directive 92/81/EEC — National taxation scheme)

25.8.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 199/11
            
         Judgment of the Court (Third Chamber) of 5 July 2007 (reference for a preliminary ruling from the Commissione tributaria di secondo grado di Trento, Italy) — Fendt Italiana Srl v Agenzia Dogane Ufficio Dogane di Trento
   (Case C-145/06 and C-146/06 (1))
   (Directive 2003/96/EC - Community framework for the taxation of energy products and electricity - Scope of the directive - Mineral oils - Lubricating oils used for purposes other than as motor fuels or as heating fuels - Not included - Repeal of Directive 92/81/EEC - National taxation scheme)
   (2007/C 199/17)
   Language of the case: Italian
   Referring court
   Commissione tributaria di secondo grado di Trento
   Parties to the main proceedings
   
      Applicant: Fendt Italiana Srl
   
      Defendant: Agenzia Dogane Ufficio Dogane di Trento
   Re:
   Reference for a preliminary ruling — Commissione tributaria di secondo grado di Trento — Interpretation of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ 2003 L 283, p. 51) — Compatibility of a national law providing for taxation of lubricating oils intended for use other than as motor fuels or as heating fuels
   Operative part of the judgment
   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, must be interpreted as not precluding national legislation, such as that at issue in the main proceedings, which provides for the levying of a tax on the consumption of lubricating oils, where they are intended for use, offered for sale or used other than as motor fuels or as heating fuels.
   
      (1)  OJ C 143, 17.6.2006.