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Urteil des EU-Gerichtshofs in der Rechtssache C-341/20 EU-Kommission / Italien – Verbrauchsteuerbefreiung für Kraftstoffe für Sportboote

16 September @ 09:30 - 17:00 CEST

Donnerstag, 16. September 2021

Urteil des Gerichtshofs in der Rechtssache C-341/20 Kommission / Italien (Verbrauchsteuer – Kraftstoff für Sportboote)

Verbrauchsteuerbefreiung für Kraftstoffe für Sportboote

Nach Ansicht der Kommission hat Italien gegen die Richtlinie 2003/96 über die Besteuerung von Energieerzeugnissen und Strom verstoßen, indem es Kraftstoffe, die in der privaten nichtgewerblichen Schifffahrt verwendet werden, nur dann von der Verbrauchsteuer befreit, wenn diese Wasserfahrzeuge unabhängig von der Art ihrer tatsächlichen Nutzung Gegenstand eines Chartervertrags sind. Ohne Schlussanträge.

Weitere Informationen


Thursday 16th September

Judgment in Case C-341/20 Commission v Italy (Excise duty – Fuel for recreational craft)

(Taxation)

The contract for the chartering of a vessel is the one by which the charterer places this vessel, in return for a price (the freight), at the disposal of a user (the charterer) who will use it for his needs.  In Italy, chartering is a commercial activity for the charterer. On the other hand, the charterer may use the vessel for commercial purposes (e.g. for the paid transport of persons) or for private pleasure purposes.

In 2018, the Commission criticised Italy for infringing Directive 2003/96 on the taxation of energy products and electricity insofar as Italy exempts from excise duty fuel used by private pleasure craft under a charter contract, irrespective of the way in which the boats are used by the charterers. According to the Commission, such an exemption should be excluded when the end user uses the boat for private pleasure purposes.

In 2020, the Commission, considering the explanations provided by Italy to be unsatisfactory, brought the present action for failure to fulfil obligations.

Background Documents C-341/20

Details

Date:
16 September
Time:
09:30 - 17:00 CEST
Event Categories:
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Venue

EU Court of Justice
Rue du Fort Niedergrünewald
Luxembourg, 2925 Luxembourg
Phone:
+352 4303-1
View Venue Website

Organizer

EU Court of Justice
Phone:
+352 4303-1
View Organizer Website