«(Failure of a Member State to fulfil obligations – Directives 92/81/EEC and 92/82/EEC – Rates of excise duties on mineral oils – Fiscal control – Use of gas oil as motor fuel)»

1.. Tax provisions – Harmonisation of laws – Rates of excise duties on mineral oils – Directive 92/82 – National legislation allowing the use of less heavily taxed gas as oil motor fuel – Not permissible (Council Directive 92/82, Art. 5(1))

2.. Tax provisions – Harmonisation of laws – Structures of excise duties on mineral oils – Directive 92/81 – Rates of excise duties on mineral oils – Directive 92/82 – National legislation on the use of gas oil – Failure to implement fiscal control such as to ensure that gas oil used as motor fuel is taxed at the minimum rate of excise duty – Failure to fulfil obligations (Council Directives 92/81, Arts 8(2) and (3), and 92/82, Art. 5(1))

JUDGMENT OF THE COURT (Sixth Chamber) 27 November 2003 (1)

((Failure of a Member State to fulfil its obligations – Directives 92/81/EEC and 92/82/EEC – Rates of excise duties on mineral oils – Fiscal control – Use of gas oil as motor fuel))

In Case C-185/00,

applicant, supported by

intervener,

v

defendant,

APPLICATION for a declaration that, by maintaining in force the laws and regulations on the use of gas oil as a motor fuel, as they are applied in practice, the Republic of Finland has failed to fulfil its obligations under Article 8(2) and (3) 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) and Article 5(1) of Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils (OJ 1992 L 316, p. 19),

THE COURT (Sixth Chamber),,

composed of: V. Skouris (Rapporteur), President, C. Gulmann, J.-P. Puissochet, F. Macken and N. Colneric, Judges,

Advocate General: L.A. Geelhoed,

having regard to the Report for the Hearing, after hearing oral argument from the parties at the hearing on 26 September 2002,

after hearing the Opinion of the Advocate General at the sitting on 5 December 2002,

gives the following

Community legislation

...

...

...

...

...

In this case, the duty shall be due in the Member State in whose territory the products are and shall become chargeable to the holder of the products....

The national legislation

Preliminary observation

Substance

Admissibility

Admissibility

The pleas of inadmissibility relating to the Commission's application

The pleas of inadmissibility relating to the application to intervene of the Swedish Government

Substance

On those grounds,

THE COURT (Sixth Chamber),

hereby:

Skouris

Gulmann

Puissochet

Macken

Colneric

Delivered in open court in Luxembourg on 27 November 2003.

R. Grass

V. Skouris

Registrar

President