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Valentina R., lawyer
()
2011/C 13/35
Language of the case: Danish
Applicant: Partrederiet Sea Fighter
Defendant: Skatteministeriet
1.Is Article 8(1)(c) of Council Directive 92/81/EEC of 19 October 1992 (1) on the harmonisation of the structures of excise duties on mineral oils to be interpreted as meaning that mineral oils supplied for use in an excavator which is affixed to a vessel but which, because it has its own separate motor and fuel tank, operates independently of the vessel’s propulsion motor, in circumstances such as those of the present case, are exempt from duty?
(1) OJ 1992 L 316, p. 12
Language of the case: Danish