C‑692/20. – European Commission vs. United Kingdom
The European Court ruled against the United Kingdom in a case related to excise goods
The European Commission brought an action for failure to fulfil obligations against the United Kingdom for allowing, in violation of EU regulations, the use of so-called „marked gas oil” subject to reduced excise duty in crafts used for recreational purposes.
The court has established the failure to fulfil obligations and imposed a fine of 32,000,000 euros on the United Kingdom because the British legislator delayed the introduction of the ban. The court did not accept as a defense that the conversation of port fuel filling stations has material constrains, especially for smaller ports, nor did it accept that the COVID-19 pandemic made it difficult to meet the nearly two-year deadline that expired on September 15, 2020, for amending the legislation.
