«(Failure of a Member State to fulfil obligations – Directives 92/12/EEC and 92/81/EEC – Tax on lubricating oils – Excise duty on mineral oils)»
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(Council Directive 92/81, Art. 8(1)(a))
JUDGMENT OF THE COURT (First Chamber)
25 September 2003 (1)
((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))
In Case C-437/01, Commission of the European Communities, represented by E. Traversa and K. Gross, acting as Agents, with an address for service in Luxembourg,applicant,
v
Italian Republic, represented by I.M. Braguglia, acting as Agent, assisted by G. Aiello, avvocato dello Stato, with an address for service in Luxembourg,defendant,
APPLICATION for a declaration that, by retaining in force a tax on lubricating oils, the Italian Republic has failed to fulfil its obligations under Article 3(2) of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (OJ 1992 L 76, p. 1), and Article 8(1)(a) of Council Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils (OJ 1992 L 316, p. 12), as amended by Council Directive 94/74/EEC of 22 December 1994 (OJ 1994 L 365, p. 46),THE COURT (First Chamber),,
having regard to the report of the Judge-Rapporteur,
having decided, after hearing the Advocate General, to proceed to judgment without an Opinion,
gives the following
On those grounds,
THE COURT (First Chamber)
hereby:
Wathelet |
Jann |
Rosas |
R. Grass |
M. Wathelet |
Registrar |
President of the First Chamber |