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Case C-517/07: Judgment of the Court (Third Chamber) of 18 December 2008 (reference for a preliminary ruling from the High Court of Justice (Chancery Division) — United Kingdom) — Afton Chemical Limited v Commissioners for Her Majesty's Revenue and Customs (Directive 92/81/EEC — Excise duty on mineral oils — Article 2(2) and (3) and Article 8(1)(a) — Directive 2003/96/EC — Taxation of energy products and electricity — Article 2(2), (3) and (4)(b) — Scope — Fuel additives which are mineral oils or energy products but are not used as motor fuel — National taxation regime)
ECLI:EU:UNKNOWN:62007CA0517
62007CA0517
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Official Journal of the European Union
C 44/20
(Case C-517/07)
(Directive 92/81/EEC - Excise duty on mineral oils - Article 2(2) and (3) and Article 8(1)(a) - Directive 2003/96/EC - Taxation of energy products and electricity - Article 2(2), (3) and (4)(b) - Scope - Fuel additives which are mineral oils or energy products but are not used as motor fuel - National taxation regime)
(2009/C 44/33)
Language of the case: English
Referring court
Parties to the main proceedings
Applicant: Afton Chemical Limited
Respondents: Commissioners for Her Majesty's Revenue and Customs
Re:
Reference for a preliminary ruling — High Court of Justice (Chancery Division) — Interpretation of Articles 2(3) and 8(1) of Council Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils (OJ 1992 L 316, p. 12), Articles 2(3) and 4(b) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ 2003 L 283, p. 51) and Article 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 (OJ 1992 L 76, p. 1) — Mineral oils added to fuel for purposes other than increasing the power of the vehicle but not intended to be sold or used as fuel — To be taxed as motor fuel?
Operative part of the judgment
Article 2(3) and Article 8(1) of Council Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils, as amended by Council Directive 94/74/EC of 22 December 1994, as regards the period ending on 31 December 2003, and Article 2(3) and (4) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, as regards the period from 1 January to 31 October 2004, are to be interpreted as meaning that fuel additives, such as those at issue in the main proceedings, which are ‘mineral oils’ within the meaning of Article 2(1) of Directive 92/81 or ‘energy products’ within the meaning of Article 2(1) of Directive 2003/96, but which are not intended for use, offered for sale or used as motor fuel, must be made subject to the taxation regime imposed by those directives.
(<span class="super">1</span>) OJ C 22, 26.1.2008.
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