CELEX: 62015CN0080
Language: en
Date: 2015-02-20 00:00:00
Title: Case C-80/15: Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 20 February 2015 — Robert Fuchs AG v Hauptzollamt Lörrach

11.5.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 155/14
            
         Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 20 February 2015 — Robert Fuchs AG v Hauptzollamt Lörrach
   (Case C-80/15)
   (2015/C 155/15)
   Language of the case: German
   
      Referring court
   
   Finanzgericht Baden-Württemberg
   
      Parties to the main proceedings
   
   
      Applicant: Robert Fuchs AG
   
      Defendant: Hauptzollamt Lörrach
   
      Question referred
   
   Must Article 555(1)(a) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 (1) laying down provisions for the Customs Code as amended by Commission Regulation (EC) No 2286/2003 of 18 December 2003 (2) be interpreted as meaning that remunerated flight training with helicopters in which a trainer and trainee are in the helicopter also amounts to a commercial use of a means of transport?
   
      (1)  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 (OJ 1993, L 253, p. 1).
   
      (2)  Commission Regulation (EC) No 2286/2003 of 18 December 2003 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ 2003, L 343 p. 1).