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Case C-63/19: Judgment of the Court (Fifth Chamber) of 14 January 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 — Articles 4 and 19 — Regional law adopted by the autonomous region of a Member State — Contribution towards the purchase of petrol and diesel subject to excise duties — Article 6(c) — Exemption from or reduction of excise duty — Concept of ‘refunding all or part of’ the amount of taxation — No evidence of a link between that contribution and excise duties)

ECLI:EU:UNKNOWN:62019CA0063

62019CA0063

January 14, 2021
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Official Journal of the European Union

C 72/4

(Case C-63/19) (<span class="oj-super oj-note-tag">1</span>)

(Failure of a Member State to fulfil obligations - Article 258 TFEU - Directive 2003/96/EC - Taxation of energy products and electricity - Articles 4 and 19 - Regional law adopted by the autonomous region of a Member State - Contribution towards the purchase of petrol and diesel subject to excise duties - Article 6(c) - Exemption from or reduction of excise duty - Concept of ‘refunding all or part of’ the amount of taxation - No evidence of a link between that contribution and excise duties)

(2021/C 72/05)

Language of the case: Italian

Parties

Applicant: European Commission (represented by: R. Lyal and F. Tomat, acting as Agents)

Defendant: Italian Republic (represented by: G. Palmieri, acting as Agent, and by G.M. De Socio, avvocato dello Stato)

Intervener in support of the defendant: Kingdom of Spain (represented by: S. Jiménez García and J. Rodríguez de la Rúa, acting as Agents)

Operative part of the judgment

The Court:

1.Dismisses the action;

2.Orders the European Commission to pay the costs;

3.Orders the Kingdom of Spain to bear its own costs.

(<span class="oj-super">1</span>) OJ C 112, 25.3.2019.

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