CELEX: 62010CA0505
Language: en
Date: 2011-11-10 00:00:00
Title: Case C-505/10: Judgment of the Court (Third Chamber) of 10 November 2011 (reference for a preliminary ruling from the Højesteret, Denmark) — Partrederiet Sea Fighter v Skatteministeriet (Directive 92/81/EEC — Excise duties on mineral oils — Exemption — Concept of ‘navigation’ — Fuel used for an excavator affixed to a vessel and operating independently of the vessel’s engine)

28.1.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 25/19
            
         
      Judgment of the Court (Third Chamber) of 10 November 2011 (reference for a preliminary ruling from the Højesteret, Denmark) — Partrederiet Sea Fighter v Skatteministeriet
      (Case C-505/10) (1)
      
      (Directive 92/81/EEC - Excise duties on mineral oils - Exemption - Concept of ‘navigation’ - Fuel used for an excavator affixed to a vessel and operating independently of the vessel’s engine)
      (2012/C 25/31)
      Language of the case: Danish
      
         Referring court
      
      Højesteret
      
         Parties to the main proceedings
      
      
         Applicant: Partrederiet Sea Fighter
      
         Defendant: Skatteministeriet
      
         Re:
      
      Reference for a preliminary ruling — Højesteret — Interpretation of Art. 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) — Exemption for mineral oils used as fuel for the purposes of navigation — Concept of ‘for the purposes of navigation’ — Mineral oils used as fuel for an excavator which is affixed to a vessel but having its own separate motor and fuel tank and thus operating independently of the vessel’s propulsion motor.
      
         Operative part of the judgment
      
      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, must 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 engine, are not exempt from excise duties.
      
         (1)  OJ C 13, 15.1.2011.