CELEX: 62013CN0152
Language: en
Date: 2013-03-26 00:00:00
Title: Case C-152/13: Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 26 March 2013 — Holger Forstmann Transporte GmbH & Co. KG v Hauptzollamt Münster

29.6.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 189/2
            
         Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 26 March 2013 — Holger Forstmann Transporte GmbH & Co. KG v Hauptzollamt Münster
   (Case C-152/13)
   2013/C 189/02
   Language of the case: German
   
      Referring court
   
   Finanzgericht Düsseldorf
   
      Parties to the main proceedings
   
   
      Applicant: Holger Forstmann Transporte GmbH & Co. KG
   
      Defendant: Hauptzollamt Münster
   
      Questions referred
   
   
               1.
            
            
               Is the term ‘manufacturer’, within the meaning of the first indent of Article 24(2) of Council Directive 2003/96/EC (1) of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, OJ 2003 L 283, p. 51, to be interpreted as also including coachbuilders or dealers, when they have fitted the fuel tank as part of a process of producing the vehicle, and the production process was, for technical and/or economic reasons, carried out through division of labour by various independent businesses?
            
         
               2.
            
            
               If the first question should be answered in the affirmative: What interpretation is to be given, in such cases, to the factual criterion, in the first indent of Article 24(2) 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, whereby the vehicles in question must be ‘of the same type’?
            
         
      (1)  OJ L 283, p. 51.