| Source: | All England Reporter |
| Publisher Citation: | [2007] All ER (D) 85 (Jul) |
| Court: | Court of Justice of the European Communities (Third Chamber) |
| Judge: | Judges Rosas (Rapporteur) (President of Chamber), Klucka, Lohmus, O Caoimh and Lindh |
| Judgment Dates: | 5 July 2007 |
Catchwords
European community - Taxation - Internal taxes - Reference to European Court of Justice - Taxation of energy products and electricity - Mineral oils - Customs authorities levying tax on applicant company pursuant to national legislation in respect of consumption of lubricating oil - Applicant disputing tax on basis that incompatible with Community law - Whether national law providing for levying of tax on lubricating oils in question incompatible with Community law - Council Directive (EEC) 92/12, art 3(1), (3) - Council Directive (EC) 2003/96, art 2(1)(b), 2(4)(b), 2(5).
The Case
European community Taxation. The Court of Justice of the European Communities ruled that Council Directive (EC) 2003-96 (restructuring the Community framework for the taxation of energy products and electricity) should be interpreted as not precluding national legislation, such as that at issue in the main proceedings, which provided for the levying of a tax on the consumption of lubricating oils, where they were intended for use, offered for sale or used other than as motor fuels or as heating fuels.
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