Case C-250/11: Judgment of the Court (Fourth Chamber) of 19 July 2012 (reference for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos Vyriausybės — Lithuania) — Lietuvos geležinkeliai AB v Vilniaus teritorinė muitinė, Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos (Relief from customs duties and VAT exemptions on imports of goods — Fuel contained in the standard tanks of land motor vehicles — Notion of ‘motorised road vehicle’ — Locomotives — Road transport and transport by rail — Principle of equal treatment — Principle of neutrality)
Date: 2012-07-19
Institutions: Court of Justice
Subjects: EU Member State, Lithuania, VAT, fuel, import (EU), motor car, tax exemption, vehicle on rails








C_2012295EN.01001202.xml










29.9.2012   


EN


Official Journal of the European Union


C 295/12





Judgment of the Court (Fourth Chamber) of 19 July 2012 (reference for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos Vyriausybės — Lithuania) — Lietuvos geležinkeliai AB v Vilniaus teritorinė muitinė, Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos
(Case C-250/11) (1)

(Relief from customs duties and VAT exemptions on imports of goods - Fuel contained in the standard tanks of land motor vehicles - Notion of ‘motorised road vehicle’ - Locomotives - Road transport and transport by rail - Principle of equal treatment - Principle of neutrality)
2012/C 295/20
Language of the case: Lithuanian

Referring court

Mokestinių ginčų komisija prie Lietuvos Respublikos Vyriausybės

Parties to the main proceedings


Applicant: Lietuvos geležinkeliai AB

Defendants: Vilniaus teritorinė muitinė, Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos

Re:

Reference for a preliminary ruling — Mokestinių ginčų komisija prie Lietuvos Respublikos Vyriausybės — Interpretation of Article 112 of Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty (OJ 1983 L 105, p. 1) and of Article 107(1)(a) of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (OJ 2009 L 324, p. 23) — Interpretation of Article 82(1) of Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14(1)(d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods (OJ 1983 L 105, p. 38) and Article 84(1)(a) of Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (OJ 2009 L 292, p. 5) — Import, free of customs duty and exempt from VAT, of fuel contained in the standard tanks of land motor vehicles — Company which had diesel put into the standard fuel tanks of its locomotives in a non-member State — Concept of land motor vehicles

Operative part of the judgment

Article 112(1)(a) of Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty, as amended by Council Regulation (EEC) No 1315/88 of 3 May 1988, Article 107(1)(a) of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty, Article 82(1)(a) of Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14(1)(d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods, as amended by Council Directive 88/331/EEC of 13 June 1988 and Article 84(1)(a) of Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods must be interpreted as meaning that they do not apply to locomotives.


(1)  OJ C 226, 30.7.2011.