Court of Justice 19 April 2007, C-145/06 and C-146/06 (Fendt Italiana Srl v Agenzia Dogane - Ufficio Dogane di Trento.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. The present references from the Commissione tributaria provinciale di secondo grado di Trento (Tax Court of Second Instance of Trento) essentially ask the Court whether Directive 2003/96 (2) allows Member States to introduce or maintain their own tax regime on mineral oil products used for non-fuel purposes.