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28.1.2012 |
EN |
Official Journal of the European Union |
C 25/19 |
Judgment of the Court (Third Chamber) of 10 November 2011 (reference for a preliminary ruling from the Højesteret, Denmark) — Partrederiet Sea Fighter v Skatteministeriet
(Case C-505/10) (1)
(Directive 92/81/EEC - Excise duties on mineral oils - Exemption - Concept of ‘navigation’ - Fuel used for an excavator affixed to a vessel and operating independently of the vessel’s engine)
(2012/C 25/31)
Language of the case: Danish
Referring court
Højesteret
Parties to the main proceedings
Applicant: Partrederiet Sea Fighter
Defendant: Skatteministeriet
Re:
Reference for a preliminary ruling — Højesteret — Interpretation of Art. 8(1)(c) of Council Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils (OJ 1992 L 316, p. 12) — Exemption for mineral oils used as fuel for the purposes of navigation — Concept of ‘for the purposes of navigation’ — Mineral oils used as fuel for an excavator which is affixed to a vessel but having its own separate motor and fuel tank and thus operating independently of the vessel’s propulsion motor.
Operative part of the judgment
Article 8(1)(c) of Council Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils, as amended by Council Directive 94/74/EC of 22 December 1994, must be interpreted as meaning that mineral oils supplied for use in an excavator which is affixed to a vessel but which, because it has its own separate motor and fuel tank, operates independently of the vessel’s propulsion engine, are not exempt from excise duties.