CELEX: 62018CA0513
Language: en
Date: 2020-01-30 00:00:00
Title: Case C-513/18: Judgment of the Court (Second Chamber) of 30 January 2020 (request for a preliminary ruling from the Commissione tributaria provinciale di Palermo (Italy) — Autoservizi Giordano società cooperativa v Agenzia delle Dogane e dei Monopoli — Ufficio di Palermo (Reference for a preliminary ruling — Taxation of energy products and electricity — Directive 2003/96/EC — Article 7(2) and (3) — Concept of ‘commercial gas oil used as propellant’ — National legislation levying a duty on commercial gas oil used as propellant for the regular carriage of passengers but not for the occasional carriage of passengers — Principle of equal treatment)

27.4.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 137/15
            
         
      Judgment of the Court (Second Chamber) of 30 January 2020 (request for a preliminary ruling from the Commissione tributaria provinciale di Palermo (Italy) — Autoservizi Giordano società cooperativa v Agenzia delle Dogane e dei Monopoli — Ufficio di Palermo
      (Case C-513/18) (1)
      
      (Reference for a preliminary ruling - Taxation of energy products and electricity - Directive 2003/96/EC - Article 7(2) and (3) - Concept of ‘commercial gas oil used as propellant’ - National legislation levying a duty on commercial gas oil used as propellant for the regular carriage of passengers but not for the occasional carriage of passengers - Principle of equal treatment)
      (2020/C 137/18)
      Language of the case: Italian
      
         Referring court
      
      Commissione tributaria provinciale di Palermo
      
         Parties to the main proceedings
      
      
         Applicant: Autoservizi Giordano società cooperativa
      
         Defendant: Agenzia delle Dogane e dei Monopoli — Ufficio di Palermo
      
         Operative part of the judgment
      
      Article 7(2) and (3) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity must be interpreted as meaning, first, that a private undertaking engaged in the activity of the carriage of passengers, by means of services of hiring a bus or a coach with a driver, falls within its scope, provided that the vehicles hired out by that undertaking are in category M2 or M3, within the meaning of Directive 70/156/EEC, and, second, that it does not preclude national legislation which provides for a reduced rate of excise duty for commercial gas oil used as propellant for the regular carriage of passengers, without, however, providing for such a rate for that used for the occasional carriage of passengers, provided that that legislation observes the principle of equal treatment, which it is for the referring court to ascertain.
      
         (1)  OJ C 436, 3.12.2018.