CELEX: C2007/095/14
Language: en
Date: 2007-04-28 00:00:00
Title: Case C-391/05: Judgment of the Court (Fourth Chamber) of 1 March 2007 (reference for a preliminary ruling from the Finanzgericht Hamburg (Germany)) — Jan de Nul NV v Hauptzollamt Oldenburg (Excise duties — Exemption from excise duty on mineral oils — Directive 92/81/EEC — Navigation within Community waters )

28.4.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 95/9
            
         Judgment of the Court (Fourth Chamber) of 1 March 2007 (reference for a preliminary ruling from the Finanzgericht Hamburg (Germany)) — Jan de Nul NV v Hauptzollamt Oldenburg
   (Case C-391/05) (1)
   
   (Excise duties - Exemption from excise duty on mineral oils - Directive 92/81/EEC - ‘Navigation within Community waters’)
   (2007/C 95/14)
   Language of the case: German
   Referring court
   Finanzgericht Hamburg
   Parties to the main proceedings
   
      Applicant: Jan de Nul NV
   
      Defendant: Hauptzollamt Oldenburg
   Re:
   Reference for a preliminary ruling — Finanzgericht Hamburg — Interpretation of the first subparagraph of Article 8(1)(c) of Council Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils (OJ 1992 L 316, p. 12) — Definition of ‘Community waters ’and ‘navigation ’— Taxation of mineral oils used as fuel for a floating dredger carrying out cleaning work on the Elbe.
   Operative part of the judgment
   
               1)
            
            
               The term ‘Community waters ’within the meaning of the first subparagraph of Article 8(1)(c) of Council Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils, as amended by Council Directive 94/74/EC of 22 December 1994, relates to all waters which can be used by all sea-going vessels, including those which have the greatest capacity, capable of travelling maritime waterways for commercial purposes.
            
         
               2)
            
            
               Manoeuvres carried out by a hopper dredger during its operations of pumping and discharge of materials, that is to say, journeys inherent in the carrying out of dredging activities, come within the scope of the term ‘navigation ’as used in the first subparagraph of Article 8(1)(c) of Directive 92/81, as amended by Directive 94/74.
            
         
      (1)  OJ C 10, 14.1.2006.