# C_2012032EN.01000501.xml

| 4.2.2012 | EN | Official Journal of the European Union | C 32/5 |
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4.2.2012

EN

Official Journal of the European Union

C 32/5

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Judgment of the Court (Fourth Chamber) of 1 December 2011 (reference for a preliminary ruling from the Bundesfinanzhof, Germany) — Systeme Helmholz GmbH v Hauptzollamt Nürnberg

(Case C-79/10) (1)

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(Directive 2003/96/EC - Taxation of energy products and electricity - Article 14(1)(b) - Exemption of energy products used as fuel for the purpose of air navigation - Use of an aircraft for other than commercial purposes - Scope)

2012/C 32/08

Language of the case: German

Referring court

Referring court

Bundesfinanzhof

Parties to the main proceedings

Parties to the main proceedings

Applicant: Systeme Helmholz GmbH

Applicant:

Defendant: Hauptzollamt Nürnberg

Defendant:

Re:

Re:

Reference for a preliminary ruling — Bundesfinanzhof — Interpretation of Articles 11(3), 14(1)(b) and 15(1)(j) of 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) — Scope of the exemption from taxation provided for in respect of energy products supplied for use as fuel for the purposes of air navigation — National legislation restricting that exemption to air navigation by air carriers — Flights for business and private purposes made using an aircraft belonging to an undertaking which is not an air carrier

Operative part of the judgment

Operative part of the judgment

| 1. | Article 14(1)(b) 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 tax exemption on fuel used for the purpose of air navigation, provided for under that provision, cannot apply in the case of a company, such as the applicant in the main proceedings, which, in order to develop its business, uses its own aircraft to transport members of its staff to clients or to trade fairs, in so far as that travel is not directly used for the supply, by that company, of air services for consideration. |
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1.

Article 14(1)(b) 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 tax exemption on fuel used for the purpose of air navigation, provided for under that provision, cannot apply in the case of a company, such as the applicant in the main proceedings, which, in order to develop its business, uses its own aircraft to transport members of its staff to clients or to trade fairs, in so far as that travel is not directly used for the supply, by that company, of air services for consideration.

| 2. | Article 15(1)(j) of Directive 2003/96 must be interpreted as meaning that the fuel used for the purpose of flights to and from an aircraft maintenance facility does not fall within the scope of that provision. |
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2.

Article 15(1)(j) of Directive 2003/96 must be interpreted as meaning that the fuel used for the purpose of flights to and from an aircraft maintenance facility does not fall within the scope of that provision.

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(1)  OJ C 113, 1.5.2010.

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