January 21
2021
Trajan Shipley
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14th January 2021
Internal Market Tax

Court of Justice rules that fuel price reduction issued by Italian region for its residents does not in itself infringe Energy Taxation Directive

The Court of Justice has delivered a judgment in Commission v Italy (C-63/19), an action brought by the European Commission against Italy concerning a rate reduction of excise duty for fuel purchased in the Italian region of Friuli Venezia Giulia. The Court held that in itself, that reduction does not constitute an infringement of Articles 4 and 19 of the Energy Products and Electricity Taxation Directive (2003/96).

In 1996, the Council of the EU authorised the ten-year reduction, which was meant to counter the practice of the region’s residents of refueling their vehicles at a better price in Slovenia. Following the ten year period, residents continued to benefit from the reduction on the basis of a regional law, by which - as en

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