CELEX: 62020CB0255
Language: en
Date: 2021-11-09 00:00:00
Title: Case C-255/20: Order of the Court (Seventh Chamber) of 9 November 2021 (request for a preliminary ruling from the Commissione Tributaria Regionale del Lazio — Italy) — Agenzia delle dogane e dei monopoli — Ufficio delle dogane di Gaeta v Punto Nautica Srl (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Taxation — Harmonisation of legislation — Excise duty — Directive 92/12/EEC — Article 3(2) — Directive 2008/118/EC — Article 1(2) — Other indirect taxes on excise goods — Regional tax on the sale of fuel for motor vehicles — Specific purposes — Absence)

21.2.2022   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 84/21
            
         
      Order of the Court (Seventh Chamber) of 9 November 2021 (request for a preliminary ruling from the Commissione Tributaria Regionale del Lazio — Italy) — Agenzia delle dogane e dei monopoli — Ufficio delle dogane di Gaeta v Punto Nautica Srl
      (Case C-255/20) (1)
      
      (Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court - Taxation - Harmonisation of legislation - Excise duty - Directive 92/12/EEC - Article 3(2) - Directive 2008/118/EC - Article 1(2) - Other indirect taxes on excise goods - Regional tax on the sale of fuel for motor vehicles - Specific purposes - Absence)
      (2022/C 84/25)
      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
      
         Operative part of the order
      
      Article 1(2) of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC must be interpreted as precluding national legislation which introduces a regional tax on the sale of petrol for motor vehicles, given that, since the proceeds of that tax are intended solely as a general contribution to the budget of the local authorities, it cannot be regarded as pursuing a ‘specific purpose’ within the meaning of that provision.
      
         (1)  OJ C 279, 24.8.2020.