CELEX: 62015CA0080
Language: en
Date: 2016-07-28 00:00:00
Title: Case C-80/15: Judgment of the Court (Tenth Chamber) of 28 July 2016 (request for a preliminary ruling from the Finanzgericht Baden-Württemberg — Germany) — Robert Fuchs AG v Hauptzollamt Lörrach (Reference for a preliminary ruling — Customs union — Common Customs Tariff — Temporary importation procedure with relief from duties — Regulation (EEC) No 2454/93 — Conditions laid down for the total relief from import duties — Means of transport for aviation registered outside of the customs territory of the Union and used by a person established outside of that territory — Article 555(1)(a) — Commercial use — Concept — Use of helicopters by an aviation school for remunerated training flights flown by a trainee and instructor — Not included)

26.9.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 350/5
            
         Judgment of the Court (Tenth Chamber) of 28 July 2016 (request for a preliminary ruling from the Finanzgericht Baden-Württemberg — Germany) — Robert Fuchs AG v Hauptzollamt Lörrach
   (Case C-80/15) (1)
   
   ((Reference for a preliminary ruling - Customs union - Common Customs Tariff - Temporary importation procedure with relief from duties - Regulation (EEC) No 2454/93 - Conditions laid down for the total relief from import duties - Means of transport for aviation registered outside of the customs territory of the Union and used by a person established outside of that territory - Article 555(1)(a) - Commercial use - Concept - Use of helicopters by an aviation school for remunerated training flights flown by a trainee and instructor - Not included))
   (2016/C 350/06)
   Language of the case: German
   
      Referring court
   
   Finanzgericht Baden-Württemberg
   
      Parties to the main proceedings
   
   
      Applicant: Robert Fuchs AG
   
      Defendant: Hauptzollamt Lörrach
   
      Operative part of the judgment
   
   Article 555(1)(a) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, as amended by Commission Regulation (EC) No 2286/2003 of 18 December 2003 must be interpreted as meaning that remunerated flights for helicopter flight instruction, with a trainee pilot and a flight instructor on board, are not to be regarded as constituting commercial use of a means of transport for the purposes of that provision
   
      (1)  OJ C 155, 11.5.2015.