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Document 62010CN0303
Case C-303/10: Reference for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 21 June 2010 — Administración General del Estado v Red Nacional de Ferrocarriles Españoles (RENFE)
Case C-303/10: Reference for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 21 June 2010 — Administración General del Estado v Red Nacional de Ferrocarriles Españoles (RENFE)
Case C-303/10: Reference for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 21 June 2010 — Administración General del Estado v Red Nacional de Ferrocarriles Españoles (RENFE)
OJ C 246, 11.9.2010, p. 22–22
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
11.9.2010 |
EN |
Official Journal of the European Union |
C 246/22 |
Reference for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 21 June 2010 — Administración General del Estado v Red Nacional de Ferrocarriles Españoles (RENFE)
(Case C-303/10)
()
2010/C 246/37
Language of the case: Spanish
Referring court
Tribunal Supremo
Parties to the main proceedings
Appellant: Administración General del Estado
Respondent: Red Nacional de Ferrocarriles Españoles (RENFE)
Question referred
Must the phrase ‘in the field of passenger transport, and the carriage of goods, by rail’ as used in Article 8(2)(c) of Council Directive 92/81/EEC (1) of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils, for the purposes of defining the exemption which the Member States may provide in that field, be interpreted strictly, in accordance with its literal meaning, or, conversely, must it be interpreted broadly, as meaning that the exemption extends to fuel used by machinery for the maintenance of the railway infrastructure, which moves by rail?