29.6.2013

EN

Official Journal of the European Union

C 189/2

(Case C-152/13)

2013/C 189/02

Language of the case: German

Referring court

Parties to the main proceedings

Applicant: Holger Forstmann Transporte GmbH & Co. KG

Defendant: Hauptzollamt Münster

Questions referred

1.Is the term ‘manufacturer’, within the meaning of the first indent of Article 24(2) of Council Directive 2003/96/EC (1) of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, OJ 2003 L 283, p. 51, to be interpreted as also including coachbuilders or dealers, when they have fitted the fuel tank as part of a process of producing the vehicle, and the production process was, for technical and/or economic reasons, carried out through division of labour by various independent businesses?

2.If the first question should be answered in the affirmative: What interpretation is to be given, in such cases, to the factual criterion, in the first indent of Article 24(2) 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, whereby the vehicles in question must be ‘of the same type’?

(1) OJ L 283, p. 51.