Дело C-504/17: Комисия/Ирландия, Съдебно решение от 17 октомври 2018 г.

Текст

... the minimum levels of taxation applicable to motor fuels — Directive 95/60/EC — Fiscal marking of gas oils and kerosene — Refuelling of private pleasure craft)

In Case C‑504/17,

ACTION under Article 258 TFEU for failure to fulfil obligations, brought on 21 August 2017,

European Commission, represented by F. Tomat and J. Tomkin, acting as Agents,

applicant,

v

Ireland, represented by M. Browne, G. Hodge, J. Quaney and A. Joyce, acting as Agents, and by F. Callanan, Senior Counsel, and B. Doherty, Barrister-at-Law,

defendant,

THE COURT (Eighth Chamber),

composed of M. Vilaras (Rapporteur), President of the Fourth Chamber, acting as President of the Eighth Chamber, J. Malenovský and M. Safjan, Judges,

Advocate General: N. Wahl,

Registrar: A. Calot Escobar,

having regard to the written procedure,

having decided, after hearing the Advocate General, to proceed to judgment without an Opinion,

gives the following

Judgment

1. By its action, the European Commission asks the Court to:

– declare that, by not ensuring the application of the minimum levels of taxation applicable to motor fuels laid down by 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), Ireland has failed to fulfil its obligations under Articles 4 and 7 of that directive;

– declare that, by allowing the use of marked fuel for the purposes of propelling private pleasure craft, even where such fuel has not been subject to any exemption from or reduction in excise duty, ...