(Reference for a preliminary ruling– Article99 of the Rules of Procedure of the Court– Excise duties– Directive 2008/118

3Article1 of Directive 2008/118 provides:

‘1.This Directive lays down general arrangements in relation to excise duty which is levied directly or indirectly on the consumption of the following goods (hereinafter “excise goods”):

(a)energy products and electricity covered by Directive2003/96/EC [of 27October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ 2003 L283, p.51)];

…

2.Member States may levy other indirect taxes on excise goods for specific purposes, provided that those taxes comply with the Community tax rules applicable for excise duty or value added tax as far as determination of the tax base, calculation of the tax, chargeability and monitoring of the tax are concerned, but not including the provisions on exemptions.

…’

Portuguese law

Law No55/2007

4The Lei n^o55/2007, que regula o financiamento da rede rodoviária nacional a cargo da EP– Estradas de Portugal, E.P.E. (Law No55/2007 governing the financing of the national road network operated by EP– Estradas de Portugal, EPE) of 31August 2007 (Diário da República No168/2007, SeriesI, of 31August 2007), lays down the legal rules governing the CSR.

5Article3 of that law, entitled ‘Contribution for road services’, provides, in paragraph1, that the CSR constitutes payment for use of the national road network, which is reflected in fuel consumption. Paragraph2 states that the CSR is a source of funding for the national road network operated by EP– Estradas de Portugal, EPE (‘EP’).

6Under Article4(1) of that law, the CSR is levied on petrol and diesel subject to tax on petroleum and energy products which are not exempt from that tax.

7Article6 of that law provides that the CSR constitutes EP’s own revenue.

Decree-Law No380/2007

8The legal regime in respect of the award of the national road network concession contract to EP is governed by Decreto-Lei n^o 380/2007, que atribui à EP– Estradas de Portugal, SA, a concessão do financiamento, concepção, projecto, construção, conservação, exploração, requalificação e alargamento da rede rodoviária nacional e aprova as bases da concessão (Decree-Law No380/2007 awarding to [EP] the concession contract for the financing, design, planning, construction, conservation, operation, modernisation and extension of the national road network and approving the bases for the concession contract) of 13November 2007 (Diário da República No218/2007, SeriesI, of 13November 2007).

9The bases for that concession, approved by that decree-law, provide, inter alia, that the CSR constitutes EP’s own revenue and state that the concessionaire must pursue, in the course of its activity, objectives of environmental sustainability and reducing accidents, in other words, reducing the number of accidents.