CELEX: 62020CA0341
Language: en
Date: 2021-09-16 00:00:00
Title: Case C-341/20: Judgment of the Court (Eighth Chamber) of 16 September 2021 — European Commission v Italian Republic (Failure of a Member State to fulfil obligations — Article 258 TFEU — Directive 2003/96/EC — Taxation of energy products and electricity — Article 14(1)(c) — Exemption of energy products used as fuel for the purposes of navigation within EU waters — Exemption granted only to private pleasure craft which are the subject of a charter agreement)

22.11.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 471/9
            
         
      Judgment of the Court (Eighth Chamber) of 16 September 2021 — European Commission v Italian Republic
      (Case C-341/20) (1)
      
      (Failure of a Member State to fulfil obligations - Article 258 TFEU - Directive 2003/96/EC - Taxation of energy products and electricity - Article 14(1)(c) - Exemption of energy products used as fuel for the purposes of navigation within EU waters - Exemption granted only to private pleasure craft which are the subject of a charter agreement)
      (2021/C 471/11)
      Language of the case: Italian
      
         Parties
      
      
         Applicant: European Commission (represented by: F. Moro and A. Armenia, acting as Agents)
      
         Defendant: Italian Republic (represented by: G. Palmieri, acting as Agent, and A. Maddalo, avvocato dello Stato)
      
         Operative part of the judgment
      
      The Court:
      
                  1.
               
               
                  Declares that, in granting the benefit of exemption from excise duty to fuels used by private pleasure craft only in cases where those vessels are the subject of a charter agreement, regardless of the manner in which the vessels are in fact used, the Italian Republic has failed to fulfil its obligations under Article 14(1)(c) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity;
               
            
                  2.
               
               
                  Orders the Italian Republic to pay the costs.
               
            
         (1)  OJ C 339, 12.10.2020.