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Document C2004/106/23
Judgment of the Court (First Chamber) of 1 April 2004 inCase C-389/02 (reference for a preliminary ruling from the Finanzgericht Hamburg): Deutsche See-Bestattungs-GenossenschafteG v HauptzollamtKiel (‘Exciseduties — Exemption from tax on mineral oils — Directive 92/81/EEC — Article8(1)(c) — The term“navigatio”’)
Judgment of the Court (First Chamber) of 1 April 2004 inCase C-389/02 (reference for a preliminary ruling from the Finanzgericht Hamburg): Deutsche See-Bestattungs-GenossenschafteG v HauptzollamtKiel (‘Exciseduties — Exemption from tax on mineral oils — Directive 92/81/EEC — Article8(1)(c) — The term“navigatio”’)
Judgment of the Court (First Chamber) of 1 April 2004 inCase C-389/02 (reference for a preliminary ruling from the Finanzgericht Hamburg): Deutsche See-Bestattungs-GenossenschafteG v HauptzollamtKiel (‘Exciseduties — Exemption from tax on mineral oils — Directive 92/81/EEC — Article8(1)(c) — The term“navigatio”’)
JO C 106, 30.4.2004, pp. 14–15
(ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)
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- 30/04/2004; data publicării
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- Curtea de Justiţie
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30.4.2004 |
EN |
Official Journal of the European Union |
C 106/14 |
JUDGMENT OF THE COURT
(First Chamber)
of 1 April 2004
in Case C-389/02 (reference for a preliminary ruling from the Finanzgericht Hamburg): Deutsche See-Bestattungs-Genossenschaft eG v Hauptzollamt Kiel (1)
(‘Excise duties - Exemption from tax on mineral oils - Directive 92/81/EEC - Article 8(1)(c) - The term “navigation”’)
(2004/C 106/23)
Language of the case: German
In Case C-389/02: reference to the Court under Article 234 EC by the Finanzgericht (Finance Court) Hamburg (Germany) for a preliminary ruling in the proceedings pending before that court between Deutsche See-Bestattungs-Genossenschaft eG, and Hauptzollamt Kiel – on the interpretation of 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 (OJ 1992 L 316, p. 12) – the Court (First Chamber), composed of: P. Jann, President of the Chamber, A. Rosas, A. La Pergola, R. Silva de Lapuerta (Rapporteur) and K. Lenaerts, Judges; M. Poiares Maduro, Advocate General; R. Grass, Registrar, has given a judgment on 1 April 2004, in which it ruled:
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 should be interpreted to mean that the term ‘navigation within Community waters (including fishing), other than in private pleasure craft’ includes all forms of navigation, irrespective of the purpose of the voyage, when that voyage is made for commercial purposes.
