Judgment of the Court (First Chamber) of 25 July 2018

Messer France SAS v Premier ministre and Others

Request for a preliminary ruling from the Conseil d'État

Reference for a preliminary ruling — Harmonisation of fiscal legislation — Directive 92/12/EEC — Article 3(2) — Directive 2003/96/EC — Articles 3 and 18 — Taxation of energy products and electricity — Excise duties — Existence of another indirect tax — Conditions — National legislation providing for a contribution to the public electricity service — Definition of ‘specific purposes’ — Compliance with a minimum level of taxation

Case C-103/17


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment
ECLI:EU:C:2018:587
25/07/2018 Messer France
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2018:587
25/07/2018 Messer France
Opinion
ECLI:EU:C:2018:170
07/03/2018 Messer France
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
05/05/2017 Messer France
View pdf documents
Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.06 Excise duties
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.06 Excise duties
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.06 Excise duties


Citations of case-law or legislation

References in grounds of judgment

  • Directive 2003/96 -A03
  • Directive 2003/96 -A18P10L2
  • Directive 92/12 -A03P2
  • Directive 2008/118 -A01P2

Operative part

  • Interprets : Directive 2003/96 -A18P10L2
  • Interprets : Directive 92/12 -A03P2

Opinion

  • Directive 92/12 : points 13, 28, 29, 38, 42, 52, 74
  • Directive 92/12 -A03P1 : point 7
  • Directive 92/12 -A03P2 : points 27, 44, 46, 47, 49 - 51, 53, 58, 73, 77, 79, 80, 86, 89, 90, 93, 96
  • Directive 92/12 -A06P1 : point 85
  • Directive 92/12 -C3 : points 6, 7, 48
  • Directive 2003/96 : points 41, 52
  • Directive 2003/96 -A01 : point 8
  • Directive 2003/96 -A01P2 : point 25
  • Directive 2003/96 -A03 : points 9, 38
  • Directive 2003/96 -A03P2 : point 25
  • Directive 2003/96 -A04 : point 10
  • Directive 2003/96 -A04P1 : point 54
  • Directive 2003/96 -A04P2 : point 54
  • Directive 2003/96 -A17P1LA : point 87
  • Directive 2003/96 -A18 : point 40
  • Directive 2003/96 -A18P10 : points 11, 25
  • Directive 2003/96 -A18P10L2 : points 37, 39, 42, 96
  • Directive 2003/96 -A21P5 : points 85, 86
  • Directive 2003/96 -A28 : point 12
  • Directive 2003/96 -A28P2 : point 38
  • Directive 2008/18 -A01P2 : point 45
  • Directive 2008/118 : points 29, 52
  • Directive 2008/118 -A01P1 : point 13
  • Directive 2008/118 -A01P2 : points 13, 30, 32, 46
  • Directive 2008/118 -A07P1 : point 14
  • Directive 2008/118 -A09 : point 15
  • Directive 2008/118 -A47P1L1 : point 16
  • Court of Justice - Judgment C -199/82 -N12 : point 92
  • Court of Justice - Judgment C -187/87 -N19 : point 46
  • Court of Justice - Judgment C -372/88 -N19 : point 46
  • Court of Justice - Judgment C -192/95 -N20 : point 92
  • Court of Justice - Judgment C -346/97 -N25 : point 49
  • Court of Justice - Judgment C -434/97 -N18 : point 50
  • Court of Justice - Judgment C -434/97 -N19 : points 45, 58
  • Court of Justice - Judgment C -434/97 -N21 : point 46
  • Court of Justice - Judgment C -434/97 -N22 : point 46
  • Court of Justice - Judgment C -434/97 -N27 : point 81
  • Court of Justice - Judgment C -437/97 -N31 : point 58
  • Court of Justice - Judgment C -437/97 -N33 : point 58
  • Court of Justice - Judgment C -437/97 -N35 : points 58, 65
  • Court of Justice - Judgment C -491/03 -N16 : point 58
  • Court of Justice - Judgment C -398/09 -N18 : point 95
  • Court of Justice - Judgment C -398/09 -N20 : point 95
  • Court of Justice - Judgment C -94/10 -N20 : point 95
  • Court of Justice - Judgment C -94/10 -N21 : point 95
  • Court of Justice - Judgment C -94/10 -N23 : point 92
  • Court of Justice - Judgment C -591/10 -N24 : point 92
  • Court of Justice - Judgment C -164/11 : point 41
  • Court of Justice - Opinion C -82/12 -N15 : point 45
  • Court of Justice - Judgment C -82/12 -N23 : point 58
  • Court of Justice - Judgment C -82/12 -N27 : point 58
  • Court of Justice - Judgment C -82/12 -N28 : points 56, 58, 65
  • Court of Justice - Judgment C -82/12 -N29 : points 56, 58, 65
  • Court of Justice - Judgment C -82/12 -N30 : point 71
  • Court of Justice - Judgment C -82/12 -N31 : point 71
  • Court of Justice - Judgment C -82/12 -N32 : points 58, 71, 78
  • Court of Justice - Judgment C -553/13 -N34 : points 46, 52
  • Court of Justice - Judgment C -553/13 -N37 : point 58
  • Court of Justice - Judgment C -553/13 -N38 : point 58
  • Court of Justice - Judgment C -553/13 -N39 : points 56, 58, 65
  • Court of Justice - Judgment C -553/13 -N41 : point 71
  • Court of Justice - Judgment C -553/13 -N42 : points 58, 71, 78
  • Court of Justice - Judgment C -553/13 -N43 : point 71
  • Court of Justice - Judgment C -553/13 -N44 : point 71
  • Court of Justice - Judgment C -553/13 -N45 : point 71
  • Court of Justice - Judgment C -553/13 -N46 : point 71
  • Court of Justice - Judgment C -5/14 -N58 : point 55
  • Court of Justice - Judgment C -163/14 -N39 : point 31
  • Court of Justice - Opinion C -189/15 -N51 : point 36
  • Court of Justice - Opinion C -189/15 -N52 : point 36
  • Court of Justice - Opinion C -189/15 -N53 : point 36
  • Court of Justice - Opinion C -189/15 -N54 : points 34, 36
  • Court of Justice - Opinion C -189/15 -N55 : point 36
  • Court of Justice - Opinion C -189/15 -N56 : points 34, 36
  • Court of Justice - Opinion C -189/15 -N57 : point 36
  • Court of Justice - Opinion C -189/15 -N58 : points 30, 36
  • Court of Justice - Opinion C -189/15 -N59 : points 30, 36
  • Court of Justice - Opinion C -189/15 -N60 : points 30, 36
  • Court of Justice - Opinion C -189/15 -N61 : points 30, 36
  • Court of Justice - Opinion C -189/15 -N62 : points 30, 36
  • Court of Justice - Opinion C -189/15 -N63 : points 30, 36
  • Court of Justice - Opinion C -189/15 -N64 : points 30, 36
  • Court of Justice - Judgment C -189/15 -N29 : point 31
  • Court of Justice - Judgment C -189/15 -N31 : point 31
  • Court of Justice - Judgment C -189/15 -N32 : point 31
  • Court of Justice - Judgment C -189/15 -N33 : point 31
  • Court of Justice - Judgment C -189/15 -N34 : point 31
  • Court of Justice - Judgment C -189/15 -N35 : point 31
  • Court of Justice - Judgment C -189/15 -N36 : point 31
  • Court of Justice - Judgment C -189/15 -N37 : point 31
  • Court of Justice - Judgment C -189/15 -N38 : point 31
  • Court of Justice - Judgment C -189/15 -N39 : point 31
  • Court of Justice - Judgment C -189/15 -N40 : point 31
  • Court of Justice - Judgment C -189/15 -N42 : point 32
  • Court of Justice - Judgment C -189/15 -N43 : point 32
  • Court of Justice - Judgment C -38/16 -N30 : point 92
  • Court of Justice - Judgment C -38/16 -N31 : point 92
  • Court of Justice - Judgment C -215/16 -N58 : point 55


Dates

Date of the lodging of the application initiating proceedings

  • 27/02/2017

Date of the Opinion

  • 07/03/2018

Date of the hearing

Information not available

Date of delivery

25/07/2018


References

Publication in the Official Journal

Judgment: OJ C 328 from 17.09.2018, p.12

Application: OJ C 161 from 22.05.2017, p.10

Name of the parties

Messer France

Notes on Academic Writings

  1. Rigaux, Anne: Taxation de l'électricité en France : le difficile respect des directives 92/12/CEE et 2003/96/CE., Europe 2018 Octobre Comm. nº 10 p.47-48 (FR)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Conseil d'État - France

Subject-matter

  • Energy
  • Taxation
  • - Excise duties

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

première chambre (Cour)

Judge-Rapporteur

Regan

Advocate General

Campos Sánchez-Bordona

Language(s) of the Case

  • French

Language(s) of the Opinion

  • Spanish