(Reference for a preliminary ruling– Article99 of the Rules of Procedure of the Court– Excise duties– Directive 2008/118
Fecha: 07-Feb-2022
Portuguese law
Law No55/2007
4The Lei no55/2007, 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 no 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.