Case C-145/06 and C-146/06: Judgment of the Court (Third Chamber) of 5 July 2007 (reference for a preliminary ruling from the Commissione tributaria di secondo grado di Trento, Italy) — Fendt Italiana Srl v Agenzia Dogane Ufficio Dogane di Trento (Directive 2003/96/EC — Community framework for the taxation of energy products and electricity — Scope of the directive — Mineral oils — Lubricating oils used for purposes other than as motor fuels or as heating fuels — Not included — Repeal of Directive 92/81/EEC — National taxation scheme)
Date: 2007-08-25
Institutions: Court of Justice
Subjects: Italy, electrical energy, energy-generating product, fuel tax, interpretation of the law, lubricants, mineral oil, tax law, tax system

25.8.2007

EN

Official Journal of the European Union

C 199/11

specimen in Annex B to that directive does in principle allow the
presumption that the person concerned is not only subject to VAT
in the Member State whose tax authorities issued it, but also that
he is established in that Member State.

Those provisions do not, however, imply that the tax authorities of
the Member State in which refund of input VAT is applied for are
prohibited, where they have doubts as to the economic reality of the
establishment whose address is given in that certificate, from veri-
fying that reality by having recourse to the administrative measures
made available for that purpose by Community legislation on VAT.

2. Article 1(1) of the Thirteenth Council Directive 86/560/EEC of
17 November 1986 on the harmonisation of
the
Member States relating to turnover taxes — Arrangements for the
refund of value added tax to taxable persons not established in
Community territory must be interpreted as meaning that the place
of a company's business is the place where the essential decisions
concerning its general management are taken and where the func-
tions of its central administration are exercised.

the laws of

(1) OJ C 201, 7.8.2004.

Re:

Reference for a preliminary ruling — Commissione tributaria di
secondo grado di Trento — Interpretation 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) — Compatibility of a national
law
providing for taxation of lubricating oils intended for use other
than as motor fuels or as heating fuels

Operative part of the judgment

Council Directive 2003/96/EC of 27 October 2003 restructuring the
Community framework for the taxation of energy products and electri-
city, as amended by Council Directive 2004/75/EC of 29 April
2004, must be interpreted as not precluding national legislation, such
as that at issue in the main proceedings, which provides for the levying
of a tax on the consumption of
lubricating oils, where they are
intended for use, offered for sale or used other than as motor fuels or
as heating fuels.

(1) OJ C 143, 17.6.2006.

Judgment of the Court (Third Chamber) of 5 July 2007
(reference for a preliminary ruling from the Commissione
Italy) — Fendt
tributaria di secondo grado di Trento,

Italiana Srl v Agenzia Dogane Ufficio Dogane di Trento

(Case C-145/06 and C-146/06 (1))

(Directive 2003/96/EC — Community framework for the
taxation of energy products and electricity — Scope of the
directive — Mineral oils — Lubricating oils used for purposes
other than as motor fuels or as heating fuels — Not included
taxation
— Repeal of Directive 92/81/EEC — National

scheme)

(2007/C 199/17)

Language of the case: Italian

Judgment of the Court (Second Chamber) of 5 July 2007
(reference for a preliminary ruling from the Tribunal
Administrativo e Fiscal do Porto — Portugal) — Deutsche
Lufthansa AG v ANA-Aeroportos de Portugal SA

(Case C-181/06) (1)

(Air transport — Airports — Groundhandling — Levying of
a fee for ground administration and supervision)

(2007/C 199/18)

Language of the case: Portuguese

Referring court

Referring court

Commissione tributaria di secondo grado di Trento

Tribunal Administrativo e Fiscal do Porto

Parties to the main proceedings

Parties to the main proceedings

Applicant: Fendt Italiana Srl

Applicant: Deutsche Lufthansa AG

Defendant: Agenzia Dogane Ufficio Dogane di Trento

Defendant: ANA — Aeroportos de Portugal SA,