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European Union
Autoservizi Giordano società cooperativa v Agenzia delle Dogane e dei Monopoli - Ufficio di Palermo (C-513/18)
Consideration of the questions referred
The first question
32

Autoservizi Giordano società cooperativa v Agenzia delle Dogane e dei Monopoli - Ufficio di Palermo (C-513/18)

Judgment of 30 Jan 2020law://eu/cjeu/2018/c-513-18/para_32@2026-11-11

32Thirdly, Directive 2003/96 also seeks, as is apparent from its recitals 6, 7, 11 and 12, to promote environmental policy objectives (judgment of 7 March 2018, Cristal Union, C‑31/17, EU:C:2018:168, paragraph 34 and the case-law cited)

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Second Chamber
Case: C-513/18 · ECLI:EU:C:2020:59
Decided: 30 Jan 2020
Procedure: Preliminary reference · referred by the Commissione tributaria provinciale di Palermo (Provincial Tax Court, Palermo, Italy)
Applicant: Autoservizi Giordano società cooperativa
Defendant: Agenzia delle Dogane e dei Monopoli — Ufficio di Palermo
Rapporteur: P.G. Xuereb
Advocate General: M. Szpunar
Bench: 5 judges
A. Arabadjiev, P.G. Xuereb, T. von Danwitz, C. Vajda, A. Kumin
Language: Italian
Official: CURIA · EUR-Lex 62018CJ0513

Topics

Energy Taxation

History · 1 version

30 Jan 2020Reading

Connections

Interprets 2: Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Text with EEA relevance); Council Directive 70/156/EEC of 6 February 1970 on the approximation of the laws of the Member States relating to the type-approval of motor vehicles and their trailers
Cited by 9: A. S.A. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy (C-266/23); DISA Suministros y Trading SLU (DISA) v Agencia Estatal de la Administración Tributaria (C-743/22); Tüke Busz Közösségi Közlekedési Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-391/22); Endesa Generación SAU v Tribunal Económico Administrativo Central (C-833/21)2 provisions; Lufthansa Technik AERO Alzey GmbH v Arik Air Limited and Others (C-393/21); XY v Hauptzollamt B (C-100/20); Fussl Modestraße Mayr GmbH v SevenOne Media GmbH and Others (C-555/19); European Commission v Italian Republic (C-63/19); Repsol Petróleo, SA v Administración General del Estado (C-44/19)
Cites 12: Conseils et mise en relations (CMR) SARL v Demeures terre et tradition SARL (C-645/16); Cristal Union, the legal successor to Sucrerie de Toury SA v Ministre de l'Économie et des Finances (C-31/17)2 provisions; Czech Republic v European Parliament and Council of the European Union (C-482/17); M and Others v Commissaire général aux réfugiés et aux apatrides (C-391/16, C-77/17, C-78/17); „Polihim-SS" EOOD v Mitnitsa – Svishtov (C-355/14); Istituto di Ricovero e Cura a Carattere Scientifico (IRCCS) - Fondazione Santa Lucia v Cassa conguaglio per il settore elettrico and Others (C-189/15); Commission of the European Communities v French Republic (C-304/02); Fortunata Silvia Fontana v Agenzia delle Entrate - Direzione provinciale di Reggio Calabria (C-648/16); Belgisch Syndicaat van Chiropraxie and Others v Ministerraad (C-597/17); AZ v Minister Finansów (C-499/16); Council Directive 70/156/EEC of 6 February 1970 on the approximation of the laws of the Member States relating to the type-approval of motor vehicles and their trailers; Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Text with EEA relevance)