- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-513/18: Judgment of the Court (Second Chamber) of 30 January 2020 (request for a preliminary ruling from the Commissione tributaria provinciale di Palermo (Italy) — Autoservizi Giordano società cooperativa v Agenzia delle Dogane e dei Monopoli — Ufficio di Palermo (Reference for a preliminary ruling — Taxation of energy products and electricity — Directive 2003/96/EC — Article 7(2) and (3) — Concept of ‘commercial gas oil used as propellant’ — National legislation levying a duty on commercial gas oil used as propellant for the regular carriage of passengers but not for the occasional carriage of passengers — Principle of equal treatment)
ECLI:EU:UNKNOWN:62018CA0513
62018CA0513
With us you find everything. Try it now!
I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
27.4.2020
Official Journal of the European Union
C 137/15
(Case C-513/18) (1)
(Reference for a preliminary ruling - Taxation of energy products and electricity - Directive 2003/96/EC - Article 7(2) and (3) - Concept of ‘commercial gas oil used as propellant’ - National legislation levying a duty on commercial gas oil used as propellant for the regular carriage of passengers but not for the occasional carriage of passengers - Principle of equal treatment)
(2020/C 137/18)
Language of the case: Italian
Referring court
Parties to the main proceedings
Applicant: Autoservizi Giordano società cooperativa
Defendant: Agenzia delle Dogane e dei Monopoli — Ufficio di Palermo
Operative part of the judgment
Article 7(2) and (3) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity must be interpreted as meaning, first, that a private undertaking engaged in the activity of the carriage of passengers, by means of services of hiring a bus or a coach with a driver, falls within its scope, provided that the vehicles hired out by that undertaking are in category M2 or M3, within the meaning of Directive 70/156/EEC, and, second, that it does not preclude national legislation which provides for a reduced rate of excise duty for commercial gas oil used as propellant for the regular carriage of passengers, without, however, providing for such a rate for that used for the occasional carriage of passengers, provided that that legislation observes the principle of equal treatment, which it is for the referring court to ascertain.
(1)
OJ C 436, 3.12.2018.
* * *
Language of the case: Italian.