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Case C-349/13: Judgment of the Court (Tenth Chamber) of 12 February 2015 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Minister Finansów v Oil Trading Poland sp. z o.o. (Reference for a preliminary ruling — Excise duties — Directives 92/12/EEC and 2008/118/EC — Scope — Mineral oils and energy products — Lubricating oils intended for use other than as motor or heating fuel — Exclusion — Excise duty levied on the consumption of energy products, imposed by a Member State in accordance with the rules of the harmonised tax system — Notion of ‘formalities connected with the crossing of frontiers’ — Article 110 TFEU — Deadline for payment shorter in certain cases for intracommunity purchases than for products acquired on the national market)
ECLI:EU:UNKNOWN:62013CA0349
62013CA0349
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Official Journal of the European Union
C 118/4
(Case C-349/13) (<span class="super">1</span>)
((Reference for a preliminary ruling - Excise duties - Directives 92/12/EEC and 2008/118/EC - Scope - Mineral oils and energy products - Lubricating oils intended for use other than as motor or heating fuel - Exclusion - Excise duty levied on the consumption of energy products, imposed by a Member State in accordance with the rules of the harmonised tax system - Notion of ‘formalities connected with the crossing of frontiers’ - Article 110 TFEU - Deadline for payment shorter in certain cases for intracommunity purchases than for products acquired on the national market))
(2015/C 118/06)
Language of the case: Polish
Referring court
Parties to the main proceedings
Applicant: Minister Finansów
Defendant: Oil Trading Poland sp. z o.o.
Operative part of the judgment
Article 3(3) 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 and Article 1(3) of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12 must be interpreted as not precluding products not falling within the scope of those directives, such as lubricating oils intended for use other than as motor or heating fuel, being subject to a tax governed by rules identical to those of the harmonised tax system covered by those directives, since the fact of making those products subject to that tax does not entail any formalities connected with the crossing of frontiers in the context of trade between Member States.
(<span class="super">1</span>) OJ C 274, 21.9.2013.