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Pregunta parlamentaria - E-011338/2011(ASW)Pregunta parlamentaria
E-011338/2011(ASW)
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Answer given by Mr Šemeta on behalf of the Commission

The Commission services are currently scrutinising the national legislation of Poland on taxation of lubricating oils. At this point the Commission can provide the following information in reply to your questions:

1 and 5. In the circumstances, the Commission can only deal with the law currently in force in the Member State. Compliance of national legislation which is not in force anymore with EC law is provided by the national court. Should it have doubts about the interpretation of EC law, it can refer a preliminary question to the Court of Justice.

2, 3 and 4. Products falling within CN codes 2710 19 71 to 2710 19 99 are outside the scope of Directive 2003/96/EC[1] in case they are used (as they normally are) as lubricating oils. In this case, they are not subject to taxation under this directive. Nor does the said Directive make them subject to the control and movement provisions of Directive 2008/118/EC[2] (cf. Article 20 of Directive 2003/96/EC). However, Member States may apply a national tax to these products, provided they respect EC law, in particular Article 110 of the TFEU[3] (on equal tax treatment of domestic products and products from other Member States) and Article 1(3) of Directive 2008/118/EC (whereby the levying of non-harmonised excise duties may not, in trade between Member States, give rise to formalities connected with the crossing of frontiers).

6. and 7. The Commission has been informed about the points raised by the Honourable Member and is currently evaluating the situation.