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Joined Cases C-43/13 and C-44/13: Judgment of the Court (Fourth Chamber) of 3 April 2014 (requests for a preliminary ruling from the Bundesfinanzhof — Germany) — Hauptzollamt Köln v Kronos Titan GmbH (C-43/13), Hauptzollamt Krefeld v Rhein-Ruhr Beschichtungs-Service GmbH (C-44/13) (Directive 2003/96/EC — Taxation of energy products — Products not listed in Directive 2003/96/EC — Meaning of ‘equivalent heating fuel or motor fuel’ )
ECLI:EU:UNKNOWN:62013CA0043
62013CA0043
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Valentina R., lawyer
26.5.2014
Official Journal of the European Union
C 159/9
(Joined Cases C-43/13 and C-44/13) (<span class="super">1</span>)
((Directive 2003/96/EC - Taxation of energy products - Products not listed in Directive 2003/96/EC - Meaning of ‘equivalent heating fuel or motor fuel’))
2014/C 159/11
Language of the case: German
Referring court
Parties to the main proceedings
Appellants: Hauptzollamt Köln (C-43/13), Hauptzollamt Krefeld (C-44/13)
Respondents: Kronos Titan GmbH (C-43/13), Rhein-Ruhr Beschichtungs-Service GmbH (C-44/13)
Re:
Request for a preliminary ruling — Bundesfinanzhof — Interpretation of Article 2(3) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ 2003 L 283, p. 51) — Taxation of energy products other than those for which a level of taxation is specified in the directive — Meaning of equivalent heating fuel or motor fuel — Possibility of applying to a product used as heating fuel the tax rate laid down for a product which has the closest chemical composition, where that product is subject to a higher rate of taxation than that laid down for heating fuel since it may be used as motor fuel
Operative part of the judgment
The condition, laid down in Article 2(3) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, according to which energy products other than those for which a level of taxation is specified in the directive are to be taxed according to use, at the rate for the equivalent heating fuel or motor fuel, must be construed as meaning that it must be determined, first, whether the product at issue is used as heating fuel or motor fuel, before identifying, secondly, for which of the motor fuels or the heating fuels, as the case may be, listed in the corresponding table in Annex I to that directive the product at issue is in fact a substitute in terms of use or, failing that, which of those motor fuels or those heating fuels is, by its properties and intended use, the closest to it.
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Language of the case: German.