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Case C-391/22, Tüke Busz: Judgment of the Court (Tenth Chamber) of 16 November 2023 (request for a preliminary ruling from the Pécsi Törvényszék — Hungary) — Tüke Busz Közösségi Közlekedési Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Taxation of energy products and electricity — Directive 2003/96/EC — Article 7(2) and (3) — Differentiated rates of taxation according to the commercial or private use of gas oil — Concept of ‘commercial gas oil used as propellant’ — Gas oil used for the carriage of passengers by regular service — National legislation providing for the reimbursement of excise duty with the exception of gas oil consumed during journeys made for the purpose of maintaining or refuelling passenger vehicles)
ECLI:EU:UNKNOWN:62022CA0391
62022CA0391
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Official Journal of the European Union
Series C
C/2024/519
8.1.2024
(Case C-391/22, (1) Tüke Busz)
(Reference for a preliminary ruling - Taxation of energy products and electricity - Directive 2003/96/EC - Article 7(2) and (3) - Differentiated rates of taxation according to the commercial or private use of gas oil - Concept of ‘commercial gas oil used as propellant’ - Gas oil used for the carriage of passengers by regular service - National legislation providing for the reimbursement of excise duty with the exception of gas oil consumed during journeys made for the purpose of maintaining or refuelling passenger vehicles)
(C/2024/519)
Language of the case: Hungarian
Referring court
Parties to the main proceedings
Applicant: Tüke Busz Közösségi Közlekedési Zrt.
Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Operative part of the judgment
Article 7(3)(b) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity must be interpreted as meaning that gas oil consumed during journeys made for the repair, maintenance or refuelling of vehicles used for passenger transport does not fall within the concept of ‘commercial gas oil used as propellant’, within the meaning of that provision.
(1) OJ C 326, 29.8.2022.
ELI: http://data.europa.eu/eli/C/2024/519/oj
ISSN 1977-091X (electronic edition)