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Case C-517/07: Reference for a preliminary ruling from High Court of Justice (Chancery Division) (United Kingdom) made on 22 November 2007 — Afton Chemical Limited v The Commissioners of Her Majesty's Revenue & Customs
ECLI:EU:UNKNOWN:62007CN0517
62007CN0517
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Valentina R., lawyer
26.1.2008
Official Journal of the European Union
C 22/34
(Case C-517/07)
(2008/C 22/61)
Language of the case: English
Referring court
Parties to the main proceedings
Applicant: Afton Chemical Limited
Defendant: The Commissioners of Her Majesty's Revenue & Customs
Questions referred
1.Do fuel additives such as those at issue, which are not intended for use, offered for sale or used as motor fuel but which are added to motor fuel for purposes other than powering the vehicle in which the fuel is used, fall to be taxed under Article 2(3) of Directive 92/81/EC?
2.If the answer to the first question is affirmative, do such additives fall within the scope of the exemption under Article 8(1) of Directive 92/81/EC?
3.Do fuel additives such as those at issue, which are not intended for use, offered for sale or used as motor fuel but which are added to motor fuel for purposes other than powering the vehicle in which the fuel is used, fall to be taxed under the second paragraph of Article 2(3) of Directive 2003/96/EC?
4.If the answer to the third question is affirmative, are such additives excluded from the scope of Directive 2003/96/EC by virtue of the first indent of Article 4(b) of that Directive?
5.Is the duty imposed by the UK on the above fuel additives precluded by Community law and in particular, by Article 3 of Directive 92/12/EEC?
(1) OJ L 316, p. 12.
(2) OJ L 283, p. 51.
(3) OJ L 76, p. 1.