CELEX: 62013CN0349
Language: en
Date: 2013-06-25 00:00:00
Title: Case C-349/13: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 25 June 2013 — Minister Finansów v Oil Trading Poland sp. z o.o.

21.9.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 274/4
            
         Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 25 June 2013 — Minister Finansów v Oil Trading Poland sp. z o.o.
   (Case C-349/13)
   2013/C 274/07
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Applicant: Minister Finansów
   
      Defendant: Oil Trading Poland sp. z o.o.
   
      Question referred
   
   Should Article 3(3) of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (1) and correspondingly the current Article 1(3), point (a) of the first subparagraph and the [second] subparagraph, of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (2) be interpreted as not precluding the imposition by a Member State of excise duty on lubricating oils falling within CN codes 2710 19 71 to 2710 19 99 used for purposes other than as motor fuels or heating fuels, in accordance with the rules relating to the harmonised excise duty imposed on the consumption of energy products?
   
      (1)  OJ 1992 L 76, p. 1.
   
      (2)  OJ 2009 L 9, p. 12.