Press Release: Taxation: Commission refers Ireland to the Court of Justice of the European Union for incorrect application of the rules on marked fuel

The European Commission decided on the 26 November 2014 to refer Ireland to the Court of Justice of the European Union for not properly applying the rules on fiscal marking on fuel.

Under EU rules on fiscal marking for fuels, fuel that can benefit from a reduced tax rate has to be marked by coloured dye. Fishing vessels for example are allowed to benefit from fuel subject to a lower tax rate but private boats must use fuel subject to a standard rate. Ireland breached EU law by allowing the use of marked fuel for the purposes of private pleasure craft. As a consequence, private leisure boats could not only use fuel intended for fishing vessels but also risk heavy penalties if they travelled to another Member State and the boat was inspected by the local authorities.

• Primary Source

ESO: Background information: April infringements package: main decisions http://www.europeansources.info/record/memo-april-infringements-package-main-decisions/

European Commission: DG Taxation and Customs Union: General Infringements: Infringement cases http://ec.europa.eu/taxation_customs/common/infringements/infringement_cases/index_en.htm

European Commission: Secretariat-General: Application of EU law: Infringements of EU law http://ec.europa.eu/eu_law/infringements/infringements_en.htm

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