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Document 62010CN0505

    Case C-505/10: Reference for a preliminary ruling from the Højesteret (Denmark) lodged on 21 October 2010 — Partrederiet Sea Fighter v Skatteministeriet

    IO C 13, 15.1.2011, p. 20–20 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    15.1.2011   

    EN

    Official Journal of the European Union

    C 13/20

    Reference for a preliminary ruling from the Højesteret (Denmark) lodged on 21 October 2010 — Partrederiet Sea Fighter v Skatteministeriet

    (Case C-505/10)

    ()

    2011/C 13/35

    Language of the case: Danish

    Referring court

    Højesteret

    Parties to the main proceedings

    Applicant: Partrederiet Sea Fighter

    Defendant: Skatteministeriet

    Question referred

    1.

    Is Article 8(1)(c) of Council Directive 92/81/EEC of 19 October 1992 (1) on the harmonisation of the structures of excise duties on mineral oils to 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 motor, in circumstances such as those of the present case, are exempt from duty?

    (1)  OJ 1992 L 316, p. 12

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