CELEX: 62010CN0505
Language: en
Date: 2010-10-21 00:00:00
Title: Case C-505/10: Reference for a preliminary ruling from the Højesteret (Denmark) lodged on 21 October 2010 — Partrederiet Sea Fighter v Skatteministeriet

15.1.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 13/20
            
         Reference for a preliminary ruling from the Højesteret (Denmark) lodged on 21 October 2010 — Partrederiet Sea Fighter v Skatteministeriet
   (Case C-505/10)
   ()
   2011/C 13/35
   Language of the case: Danish
   
      Referring court
   
   Højesteret
   
      Parties to the main proceedings
   
   
      Applicant: Partrederiet Sea Fighter
   
      Defendant: Skatteministeriet
   
      Question referred
   
   
               1.
            
            
               Is Article 8(1)(c) of Council Directive 92/81/EEC of 19 October 1992 (1) on the harmonisation of the structures of excise duties on mineral oils to be interpreted as meaning that mineral oils supplied for use in an excavator which is affixed to a vessel but which, because it has its own separate motor and fuel tank, operates independently of the vessel’s propulsion motor, in circumstances such as those of the present case, are exempt from duty?
            
         
      (1)  OJ 1992 L 316, p. 12