Case C-517/07: Reference for a preliminary ruling from High Court of Justice (Chancery Division) (United Kingdom) made on 22 November 2007 — Afton Chemical Limited v The Commissioners of Her Majesty's Revenue & Customs
Date: 2007-11-22
Institutions: Court of Justice
Subjects: United Kingdom, adjuvant, fuel, interpretation of the law, motor fuel, tax system

C 22/34

EN

Official Journal of the European Union

26.1.2008

2. If the answer to Question 1 is affirmative, does the applica-
tion of Article 6(2) of the Sixth Directive to services and
goods other than capital goods mean that VAT is collected
once during the tax period over which the deduction in
respect of
those services and goods is enjoyed, or must
collection also occur in ensuing periods and, if so, how is
the taxable amount to be determined in respect of goods and
services which the taxable person does not write off?

(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmo-
nisation of the laws of the Member States relating to turnover taxes
— Common system of value added tax: uniform basis of assessment
(OJ 1977 L 145, p. 1).

3. Do fuel additives such as those at

issue, which are not
intended for use, offered for sale or used as motor fuel but
which are added to motor fuel
for purposes other than
is used, fall to be
powering the vehicle in which the fuel
taxed under the second paragraph of Article 2(3) of Directive
2003/96/EC (2)?

4. If the answer to the third question is affirmative, are such
additives excluded from the scope of Directive 2003/96/EC
by virtue of the first indent of Article 4(b) of that Directive?

5. Is the duty imposed by the UK on the above fuel additives
precluded by Community law and in particular, by Article 3
of Directive 92/12/EEC (3)?

Reference for a preliminary ruling from High Court of
(United Kingdom) made on
Justice (Chancery Division)
22 November 2007 — Afton Chemical Limited v The
Commissioners of Her Majesty's Revenue & Customs

(1) OJ L 316, p. 12.
(2) OJ L 283, p. 51.
(3) OJ L 76, p. 1.

(Case C-517/07)

(2008/C 22/61)

Language of the case: English

Appeal brought on 22 November 2007 by the Commission
of the European Communities against the judgment of the
Court of First
(Fourth Chamber, Extended
Composition) delivered on 12 September 2007 in Case
T-196/02 MTU Friedrichshafen GmbH v Commission of
the European Communities

Instance

Referring court

High Court of Justice (Chancery Division)

Parties to the main proceedings

Applicant: Afton Chemical Limited

Parties

(Case C-520/07 P)

(2008/C 22/62)

Language of the case: German

Defendant: The Commissioners of Her Majesty's Revenue &
Customs

Appellant: Commission of the European Communities (repre-
sented by: K. Gross, B. Martenczuk)

Questions referred

Other party to the proceedings: MTU Friedrichshafen GmbH

1. Do fuel additives such as those at

issue, which are not
intended for use, offered for sale or used as motor fuel but
for purposes other than
which are added to motor fuel
powering the vehicle in which the fuel
is used, fall to be
taxed under Article 2(3) of Directive 92/81/EC?

2. If the answer to the first question is affirmative, do such
the exemption under

additives fall within the scope of
Article 8(1) of Directive 92/81/EC (1)?

Form of order sought

— Annul the contested judgment of the Court of First Instance
delivered on 12 September 2007 in Case T-196/02 MTU
Friedrichshafen GmbH v Commission of the European Commu-
nities,