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29.6.2013 |
EN |
Official Journal of the European Union |
C 189/2 |
Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 26 March 2013 — Holger Forstmann Transporte GmbH & Co. KG v Hauptzollamt Münster
(Case C-152/13)
2013/C 189/02
Language of the case: German
Referring court
Finanzgericht Düsseldorf
Parties to the main proceedings
Applicant: Holger Forstmann Transporte GmbH & Co. KG
Defendant: Hauptzollamt Münster
Questions referred
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1. |
Is the term ‘manufacturer’, within the meaning of the first indent of Article 24(2) of Council Directive 2003/96/EC (1) of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, OJ 2003 L 283, p. 51, to be interpreted as also including coachbuilders or dealers, when they have fitted the fuel tank as part of a process of producing the vehicle, and the production process was, for technical and/or economic reasons, carried out through division of labour by various independent businesses? |
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2. |
If the first question should be answered in the affirmative: What interpretation is to be given, in such cases, to the factual criterion, in the first indent of Article 24(2) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, OJ 2003 L 283, p. 51, whereby the vehicles in question must be ‘of the same type’? |
(1) OJ L 283, p. 51.