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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)
ECLI:EU:UNKNOWN:62015CA0080
62015CA0080
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26.9.2016
Official Journal of the European Union
C 350/5
(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
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
OJ C 155, 11.5.2015.