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Document 62013CN0152

Case C-152/13: Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 26 March 2013 — Holger Forstmann Transporte GmbH & Co. KG v Hauptzollamt Münster

OJ C 189, 29.6.2013, p. 2–2 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

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

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?

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.


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