# C_2017293EN.01000801.xml

| 4.9.2017 | EN | Official Journal of the European Union | C 293/8 |
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4.9.2017

EN

Official Journal of the European Union

C 293/8

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Judgment of the Court (First Chamber) of 13 July 2017 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — ‘Vakarų Baltijos laivų statykla’ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos

(Case C-151/16) (1)

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((Reference for a preliminary ruling - Directive 2003/96/EC - Taxation of energy products and electricity - Article 14(1)(c) - Exemption of energy products used as fuel for the purpose of navigation within European Union waters and to produce electricity on board a craft - Fuel used by a ship to sail from the place where it was built to the port of another Member State for the purpose of taking on its first commercial cargo))

(2017/C 293/10)

Language of the case: Lithuanian

Referring court

Referring court

Lietuvos vyriausiasis administracinis teismas

Parties to the main proceedings

Parties to the main proceedings

Applicant:‘Vakarų Baltijos laivų statykla’ UAB

Applicant:

Defendant: Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos

Defendant:

Operative part of the judgment

Operative part of the judgment

| 1. | Article 14(1)(c) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, must be interpreted as meaning that the exemption laid down by that provision applies to fuel used to sail a ship, without cargo, from a port of a Member State, in the present case that where that ship was built, to a port of another Member State in order to take on cargo to be transported to a port of a third Member State. |
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1.

Article 14(1)(c) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, must be interpreted as meaning that the exemption laid down by that provision applies to fuel used to sail a ship, without cargo, from a port of a Member State, in the present case that where that ship was built, to a port of another Member State in order to take on cargo to be transported to a port of a third Member State.

| 2. | Article 14(1)(c) of Directive 2003/96 must be interpreted as precluding legislation of a Member State, such as that at issue in the main proceedings, which excludes the application of the exemption laid down by that provision on the ground that the supply of energy products for a ship was carried out without complying with the formal requirements laid down by that legislation, even though that supply is in accordance with all the conditions for application laid down by that provision. |
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2.

Article 14(1)(c) of Directive 2003/96 must be interpreted as precluding legislation of a Member State, such as that at issue in the main proceedings, which excludes the application of the exemption laid down by that provision on the ground that the supply of energy products for a ship was carried out without complying with the formal requirements laid down by that legislation, even though that supply is in accordance with all the conditions for application laid down by that provision.

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(1)  OJ C 191, 30.5.2016.

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