24.3.2012

EN

Official Journal of the European Union

C 89/18

(Case C-55/12)

2012/C 89/28

Language of the case: English

Parties

Applicant: European Commission (represented by: R. Lyal, W. Mölls, Agents)

Defendant: Ireland

The applicant claims that the Court should:

—declare that by granting excise duty relief for the fuel used by disabled people for motor vehicles without respecting the minimum levels of taxation prescribed by Council Directive 2003/96/EC (1) Ireland has failed to fulfil its obligations under that Directive;

—order Ireland to pay the costs.

Pleas in law and main arguments

The Commission submits that, by maintaining the exemption from excise duty of motor fuels used by disabled people, Ireland is in breach of its obligations under the directive.

(1) Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity

OJ L 283, p. 51