CELEX: 62010CN0303
Language: en
Date: 2010-06-21 00:00:00
Title: Case C-303/10: Reference for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 21 June 2010 — Administración General del Estado v Red Nacional de Ferrocarriles Españoles (RENFE)

11.9.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 246/22
            
         Reference for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 21 June 2010 — Administración General del Estado v Red Nacional de Ferrocarriles Españoles (RENFE)
   (Case C-303/10)
   ()
   2010/C 246/37
   Language of the case: Spanish
   
      Referring court
   
   Tribunal Supremo
   
      Parties to the main proceedings
   
   
      Appellant: Administración General del Estado
   
      Respondent: Red Nacional de Ferrocarriles Españoles (RENFE)
   
      Question referred
   
   Must the phrase ‘in the field of passenger transport, and the carriage of goods, by rail’ as used in Article 8(2)(c) of Council Directive 92/81/EEC (1) of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils, for the purposes of defining the exemption which the Member States may provide in that field, be interpreted strictly, in accordance with its literal meaning, or, conversely, must it be interpreted broadly, as meaning that the exemption extends to fuel used by machinery for the maintenance of the railway infrastructure, which moves by rail?
   
      (1)  OJ 1992 L 316, p. 12.