C-63/19European Commission v Italian Republic

Domstolens egne nøkkelord

Failure of a Member State to fulfil obligations – Article 258 TFEU – Directive 2003/96/EC – Taxation of energy products and electricity – Articles 4 and 19 – Regional law adopted by the autonomous region of a Member State – Contribution towards the purchase of petrol and diesel subject to excise duties – Article 6(c) – Exemption from or reduction of excise duty – Concept of ‘refunding all or part of’ the amount of taxation – No evidence of a link between that contribution and excise duties.

Tolker