Request for a preliminary ruling from the Finanzgericht München (Germany) made on 28 July 2025 – XXX v Hauptzollamt München

(Case T-562/25, Hauptzollamt München)

(C/2025/5221)

Language of the case: German

Referring court

Finanzgericht München

Parties to the main proceedings

Applicant: XXX

Defendant: Hauptzollamt München

Question referred

Is the concept of use ‘as heating fuels’ within the meaning of the first indent of Article 2(4)(b) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (1) to be interpreted as covering propane that is burnt during real-world testing of a burner in order to produce measurement data, where the heat of combustion that is generated is not subsequently used?

(1)   OJ 2003 L 283, p. 51.