Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 20 February 2015 — Robert Fuchs AG v Hauptzollamt Lörrach

(Case C-80/15)

(2015/C 155/15)

Language of the case: German

Referring court

Finanzgericht Baden-Württemberg

Parties to the main proceedings

Applicant: Robert Fuchs AG

Defendant: Hauptzollamt Lörrach

Question referred

Must Article 555(1)(a) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 (1) laying down provisions for the Customs Code as amended by Commission Regulation (EC) No 2286/2003 of 18 December 2003 (2) be interpreted as meaning that remunerated flight training with helicopters in which a trainer and trainee are in the helicopter also amounts to a commercial use of a means of transport?

(1)  Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ 1993, L 253, p. 1).

(2)  Commission Regulation (EC) No 2286/2003 of 18 December 2003 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ 2003, L 343 p. 1).