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Document 62022CJ0391
Judgment of the Court (Tenth Chamber) of 16 November 2023.
Tüke Busz Közösségi Közlekedési Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.
Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 7(2) and (3) – Differentiated rates of taxation according to the commercial or private use of gas oil – Concept of ‘commercial gas oil used as propellant’ – Gas oil used for the carriage of passengers by regular service – National legislation providing for the reimbursement of excise duty with the exception of gas oil consumed during journeys made for the purpose of maintaining or refuelling passenger vehicles.
Case C-391/22.
Judgment of the Court (Tenth Chamber) of 16 November 2023.
Tüke Busz Közösségi Közlekedési Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.
Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 7(2) and (3) – Differentiated rates of taxation according to the commercial or private use of gas oil – Concept of ‘commercial gas oil used as propellant’ – Gas oil used for the carriage of passengers by regular service – National legislation providing for the reimbursement of excise duty with the exception of gas oil consumed during journeys made for the purpose of maintaining or refuelling passenger vehicles.
Case C-391/22.
ECLI identifier: ECLI:EU:C:2023:892
Case C‑391/22
Tüke Busz Közösségi Közlekedési Zrt.
v
Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
(Request for a preliminary ruling from the Pécsi Törvényszék)
Judgment of the Court (Tenth Chamber) of 16 November 2023
(Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 7(2) and (3) – Differentiated rates of taxation according to the commercial or private use of gas oil – Concept of ‘commercial gas oil used as propellant’ – Gas oil used for the carriage of passengers by regular service – National legislation providing for the reimbursement of excise duty with the exception of gas oil consumed during journeys made for the purpose of maintaining or refuelling passenger vehicles)
Harmonisation of fiscal legislation – Taxation of energy products and electricity – Directive 2003/96 – Article 7 – Commercial gas oil used as propellant – Concept – Restrictive interpretation – Gas oil consumed during journeys made for the repair, maintenance or refuelling of vehicles used for passenger transport – Not included
(Council Directive 2003/96, Art. 7(3)(b))
(see paragraph 48, operative part)