CELEX: 62010CA0250
Language: en
Date: 2011-12-21 00:00:00
Title: Case C-250/10: Judgment of the Court (Fourth Chamber) of 21 December 2011 (reference for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — Haltergemeinschaft LBL GbR v Hauptzollamt Düsseldorf (Directive 2003/96/EC — Taxation of energy products and electricity — Article 14(1)(b) — Exemption of energy products used as fuel for the purpose of air navigation — Fuel provided by a person chartering out an aircraft used by charterers of the aircraft for their flights for purposes other than the supply of air services for consideration)

18.2.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 49/6
            
         Judgment of the Court (Fourth Chamber) of 21 December 2011 (reference for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — Haltergemeinschaft LBL GbR v Hauptzollamt Düsseldorf
   (Case C-250/10) (1)
   
   (Directive 2003/96/EC - Taxation of energy products and electricity - Article 14(1)(b) - Exemption of energy products used as fuel for the purpose of air navigation - Fuel provided by a person chartering out an aircraft used by charterers of the aircraft for their flights for purposes other than the supply of air services for consideration)
   2012/C 49/10
   Language of the case: German
   
      Referring court
   
   Finanzgericht Düsseldorf
   
      Parties to the main proceedings
   
   
      Applicant: Haltergemeinschaft LBL GbR
   
      Defendant: Hauptzollamt Düsseldorf
   
      Re:
   
   Reference for a preliminary ruling — Finanzgericht Düsseldorf — Interpretation of Article 14(1)(b) 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) — Scope of the exemption envisaged for energy products supplied for use as fuel for the purpose of air navigation — Exemption of fuel provided by an entity — which is not an airline — leasing or chartering out an aircraft used by lessees of the aircraft for their flights for commercial purposes
   
      Operative part of the judgment
   
   Article 14(1)(b) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity must be interpreted as meaning that the tax exemption on energy products supplied for use as fuel for the purpose of air navigation other than in private pleasure-flying provided for under that provision cannot apply in the case of a company, such as the applicant in the main proceedings, where it leases or charters out an aircraft belonging to it with the fuel to undertakings whose air navigation operations are not directly used for the supply, by those undertakings, of air services for consideration.
   
      (1)  OJ C 226, 30.7.2011.