{"id":713561,"date":"2026-04-27T23:31:07","date_gmt":"2026-04-27T21:31:07","guid":{"rendered":"https:\/\/kohenavocats.com\/arret-c-391-22-du-2023-11-16\/"},"modified":"2026-04-27T23:31:07","modified_gmt":"2026-04-27T21:31:07","slug":"arret-c-391-22-du-2023-11-16","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/tr\/arret-c-391-22-du-2023-11-16\/","title":{"rendered":"Arr\u00eat C-391\/22 du 2023-11-16"},"content":{"rendered":"<div class='article-content'>\n<p>La Cour de justice de l\u2019Union europ\u00e9enne, dixi\u00e8me chambre, a rendu un arr\u00eat le 16 novembre 2023 sur renvoi pr\u00e9judiciel de la P\u00e9csi T\u00f6rv\u00e9nysz\u00e9k. Une entreprise de transport de passagers par autobus contestait le refus de remboursement des droits d\u2019accise sur le gazole consomm\u00e9 lors de trajets d\u2019entretien et de ravitaillement. La question portait sur l\u2019interpr\u00e9tation de la notion de gazole \u00e0 usage commercial au sens de l\u2019article 7 de la directive 2003\/96. La Cour a jug\u00e9 que ce gazole ne rel\u00e8ve pas de cette notion.<\/p>\n<p>I. Le crit\u00e8re de qualification du gazole \u00e0 usage commercial<br \/>A. La double condition pos\u00e9e par la directive<br \/>La Cour rappelle que la notion de gazole \u00e0 usage commercial r\u00e9pond \u00e0 un double crit\u00e8re reposant \u00e0 la fois sur la cat\u00e9gorie du v\u00e9hicule et sur les fins d\u2019utilisation. Le gazole doit \u00eatre utilis\u00e9 par un v\u00e9hicule con\u00e7u pour le transport de passagers et aux fins de ce transport. Seul le gazole consomm\u00e9 lors de trajets servant directement \u00e0 la prestation d\u2019un service de transport est concern\u00e9. Les trajets effectu\u00e9s \u00e0 vide pour la r\u00e9paration ou le ravitaillement ne sont pas qualifi\u00e9s de transport de passagers.<\/p>\n<p>B. L\u2019interpr\u00e9tation restrictive retenue par la Cour<br \/>La Cour \u00e9carte une interpr\u00e9tation extensive de cette notion en raison du contexte de la directive. L\u2019article 7, paragraphe 2, impose le respect des niveaux minima de taxation et interdit de fixer un taux inf\u00e9rieur \u00e0 celui de 2003. Une interpr\u00e9tation large \u00e9tendrait la port\u00e9e de la d\u00e9rogation pr\u00e9vue au paragraphe 4, ce qui irait \u00e0 l\u2019encontre du principe d\u2019interpr\u00e9tation stricte des d\u00e9rogations.<\/p>\n<p>II. La port\u00e9e de l\u2019arr\u00eat au regard des objectifs de la directive<br \/>A. La confirmation des objectifs environnementaux et concurrentiels<br \/>La Cour fonde son interpr\u00e9tation sur les objectifs de protection de l\u2019environnement et de bon fonctionnement du march\u00e9 int\u00e9rieur. Une interpr\u00e9tation restrictive limite les possibilit\u00e9s de taux r\u00e9duit et incite \u00e0 diminuer la consommation totale de carburant. Elle assure \u00e9galement un plus grand rapprochement des niveaux de taxation du gazole pour \u00e9viter les distorsions de concurrence.<\/p>\n<p>B. La valeur de l\u2019arr\u00eat pour les \u00c9tats membres<br \/>Cet arr\u00eat constitue une pr\u00e9cision utile pour les autorit\u00e9s fiscales nationales et les op\u00e9rateurs de transport. Il confirme que les trajets purement techniques ou logistiques ne peuvent b\u00e9n\u00e9ficier du r\u00e9gime fiscal favorable du gazole commercial. La solution d\u00e9gag\u00e9e s\u2019inscrit dans la volont\u00e9 du l\u00e9gislateur de l\u2019Union d\u2019encadrer strictement la diff\u00e9renciation des taux de taxation.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>La Cour de justice de l\u2019Union europ\u00e9enne, dixi\u00e8me chambre, a rendu un arr\u00eat le 16 novembre 2023 sur renvoi pr\u00e9judiciel de la P\u00e9csi T\u00f6rv\u00e9nysz\u00e9k. Une&#8230;<\/p>\n","protected":false},"author":232070755,"featured_media":9500,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_kj_source_type":"curia","_kj_official_id":"ECLI:EU:C:2023:892","_kj_official_url":"https:\/\/e-justice.europa.eu\/ecli?lang=fr&ecli=ECLI:EU:C:2023:892","_kj_judilibre_id":"","_kj_jur":"CJUE","_kj_lieu":"Luxembourg","_kj_chambre":"Arr\u00eat","_kj_rg":"C-391\/22","_kj_date":"2023-11-16","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[7594,7595],"tags":[],"class_list":["post-713561","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cjue","category-droit-europeen"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.5 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Arr\u00eat C-391\/22 du 2023-11-16 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"description\" content=\"La Cour de justice de l\u2019Union europ\u00e9enne, dixi\u00e8me chambre, a rendu un arr\u00eat le 16 novembre 2023 sur renvoi pr\u00e9judiciel de la P\u00e9csi T\u00f6rv\u00e9nysz\u00e9k. 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