Judgment of the Court of Justice in Case C-341/20

16 Sep: Italy has infringed EU law by exempting from excise duty fuels used for private pleasure craft, chartered and used by end users for non-commercial activities

(Source: Court of Justice of the European Union)

A vessel charter agreement is a contract by which the owner of a vessel makes that vesselavailable, for a price (the freight), to a user (the charterer) who will use it for his or her needs. InItaly, chartering constitutes a commercial activity for the owner. By contrast, the charterer can usethe vessel for commercial purposes (for example, for the paid transport of persons) or for privatepleasure.

In 2018, the Commission alleged that Italy was in breach of Directive 2003/96 on the taxation ofenergy products and electricity in so far as that Member …