CELEX: C2003/275/26
Language: en
Date: 2003-11-15 00:00:00
Title: Judgment of the Court (First Chamber) of 25 September 2003 in Case C-437/01: Commission of the European Communities v Italian Republic (Failure of a Member State to fulfil its obligations — Directives 92/12/EEC and 92/81/EEC — Tax on lubricating oils — Excise duty on mineral oils)

C 275/16                  EN                         Official Journal of the European Union                                             15.11.2003
2.    Such proof must make it possible to establish, without the             1.    Declares that, by retaining in force a tax on lubricating oils
      slightest ambiguity, that the compensating products have                     under the first paragraph of Article 62 of Legislative Decree
      resulted from processing of the temporary export goods.                      No 504 of 26 October 1995, ‘Testo unico delle disposizioni
                                                                                   legislative concernenti le imposte sulla produzione e sui consumi
3.    It is for the national court to determine, in the light of all the           e relative sanzioni penali e amministrative’ (Consolidated Text
      circumstances of the main proceedings, whether or not the                    of Legislative Provisions relating to duties on production and
      economic operator has adduced that proof.                                    consumption and related criminal and administrative penalties)
                                                                                   beyond the expiry of the period laid down in the reasoned
4.    If so, the amount of the import duty which would be applicable               opinion, the Italian Republic has failed to fulfil its obligations
      to the temporary export goods on the basis of their correct tariff           under Article 3(2) of Council Directive 92/12/EEC of 25 Feb-
      heading may be deducted when the compensating products are                   ruary 1992 on the general arrangements for products subject
      released for free circulation.                                               to excise duty and on the holding, movement and monitoring
                                                                                   of such products, and Article 8(1)(a) of Council Directive 92/
                                                                                   81/EEC of 19 October 1992 on the harmonisation of the
(1) OJ C 369 of 22.12.2001.                                                        structures of excise duties on mineral oils, as amended by
                                                                                   Council Directive 94/74/EC of 22 December 1994;
                                                                             2.    Orders the Italian Republic to pay the costs.
                                                                             (1) OJ C 31 of 2.2.2002.
                  JUDGMENT OF THE COURT
                            (First Chamber)
                                                                                                JUDGMENT OF THE COURT
                       of 25 September 2003
                                                                                                     of 23 September 2003
in Case C-437/01: Commission of the European Communi-
                      ties v Italian Republic (1)                            in Case C-452/01 (Reference for a preliminary ruling
                                                                             from the Verwaltungsgerichtshof): Margarethe Ospelt and
                                                                                       Schlössle Weissenberg Familienstiftung (1)
(Failure of a Member State to fulfil its obligations —
Directives 92/12/EEC and 92/81/EEC — Tax on lubricating
                                                                             (Free movement of capital — Article 73b of the EC Treaty
                oils — Excise duty on mineral oils)
                                                                             (now Article 56 EC) — Article 40 of and Annex XII to the
                                                                             EEA Agreement — Prior authorisation procedure for the
                            (2003/C 275/26)                                  acquisition of agricultural and forestry plots — Admissi-
                                                                                                      bility — Conditions)
                     (Language of the case: Italian)
                                                                                                        (2003/C 275/27)
(Provisional translation; the definitive translation will be published                           (Language of the case: German)
                    in the European Court Reports)
                                                                             (Provisional translation; the definitive translation will be published
                                                                                                  in the European Court Reports)
In Case C-437/01, Commission of the European Communities
(Agents: E. Traversa and K. Gross) v Italian Republic (Agent:
I. M. Braguglia, assisted by G. Aiello): Application for a                   In Case C-452/01: Reference to the Court under Article 234
declaration that, by retaining in force a tax on lubricating oils,           EC by the Verwaltungsgerichtshof (Austria) for a preliminary
the Italian Republic has failed to fulfil its obligations under              ruling in the proceedings pending before that court between
Article 3(2) of Council Directive 92/12/EEC of 25 February                   Margarethe Ospelt and Schlössle Weissenberg Familienstiftung,
1992 on the general arrangements for products subject to                     on the interpretation of Article 6 of the EC Treaty (now, after
excise duty and on the holding, movement and monitoring of                   amendment, Article 12 EC) and Articles 73b to 73d, 73f
such products (OJ 1992 L 76, p. 1), and Article 8(1)(a) of                   and 73g of the EC Treaty (now Articles 56 EC to 60 EC), the
Council Directive 92/81/EEC of 19 October 1992 on the                        Court, composed of: G.C. Rodríguez Iglesias, President,
harmonisation of the structures of excise duties on mineral                  J.-P. Puissochet (Rapporteur), M. Wathelet, R. Schintgen and
oils (OJ 1992 L 316, p. 12), as amended by Council Directive                 C.W.A. Timmermans (Presidents of Chambers), C. Gulmann,
94/74/EEC of 22 December 1994 (OJ 1994 L 365, p. 46), the                    D.A.O. Edward, A. La Pergola, P. Jann, V. Skouris, F. Macken,
Court (First Chamber), composed of: M. Wathelet (Rapporteur),                N. Colneric, S. von Bahr, J.N. Cunha Rodrigues and A. Rosas,
President of the Chamber, P. Jann and A. Rosas, Judges;                      Judges; L.A. Geelhoed, Advocate General; H.A. Rühl, Principal
S. Alber, Advocate General; R. Grass, Registrar, has given a                 Administrator, for the Registrar, has given a judgment on
judgment on 25 September 2003, in which it:                                  23 September 2003, in which it has ruled: