# C_2015065EN.01002002.xml

| 23.2.2015 | EN | Official Journal of the European Union | C 65/20 |
| --- | --- | --- | --- |

23.2.2015

EN

Official Journal of the European Union

C 65/20

---

Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 24 November 2014 — YARA Brunsbüttel GmbH v Hauptzollamt Itzehoe

(Case C-529/14)

(2015/C 065/30)

Language of the case: German

Referring court

Referring court

Finanzgericht Hamburg

Parties to the main proceedings

Parties to the main proceedings

Applicant: YARA Brunsbüttel GmbH

Applicant:

Defendant: Hauptzollamt Itzehoe

Defendant:

Questions referred

Questions referred

| 1. | Does Article 1 of Directive 2003/96/EC (1) preclude national tax relief for energy products used for thermal exhaust air treatment or does the directive not apply to such energy products pursuant to the second indent of Article 2(4)(b) of Directive 2003/96/EC because use for thermal exhaust air treatment is a purpose other than as motor fuels or as heating fuels and this therefore constitutes dual use of energy products within the meaning of that provision? |
| --- | --- |

1.

Does Article 1 of Directive 2003/96/EC (1) preclude national tax relief for energy products used for thermal exhaust air treatment or does the directive not apply to such energy products pursuant to the second indent of Article 2(4)(b) of Directive 2003/96/EC because use for thermal exhaust air treatment is a purpose other than as motor fuels or as heating fuels and this therefore constitutes dual use of energy products within the meaning of that provision?

1

| 2. | Is tax relief possible, if appropriate, for energy products used for thermal exhaust air treatment only if, in the thermal exhaust air treatment process, they also go into a product resulting from the treatment of exhaust air as a raw material, basic material or auxiliary material? |
| --- | --- |

2.

Is tax relief possible, if appropriate, for energy products used for thermal exhaust air treatment only if, in the thermal exhaust air treatment process, they also go into a product resulting from the treatment of exhaust air as a raw material, basic material or auxiliary material?

| 3. | Is tax relief precluded for energy products used for thermal exhaust air treatment if the thermal energy released in the treatment of exhaust air is also partly used for heating and/or drying purposes? Is such relief also precluded, as appropriate, if less energy is required for heating and/or drying than the energy which is available in the exhaust air and released in its thermal treatment? |
| --- | --- |

3.

Is tax relief precluded for energy products used for thermal exhaust air treatment if the thermal energy released in the treatment of exhaust air is also partly used for heating and/or drying purposes? Is such relief also precluded, as appropriate, if less energy is required for heating and/or drying than the energy which is available in the exhaust air and released in its thermal treatment?

---

(1)  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).

1

---