Judgment of the Court (Second Chamber) of 10 September 2014 (request for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — Holger Forstmann Transporte GmbH & Co. KG v Hauptzollamt Münster

(Case C-152/13) (1)

((Reference for a preliminary ruling - Taxation - Directive 2003/96/EC - Taxation of energy products and electricity - Exceptions - Energy products contained in the standard tanks of commercial motor vehicles and intended to be used as fuel by those vehicles - Definition of ‘standard tanks’ within the meaning of Article 24(2) of that directive - Tanks fitted by a coachbuilder or a manufacturer’s dealer))

2014/C 409/16

Language of the case: German

Referring court

Finanzgericht Düsseldorf

Parties to the main proceedings

Applicant: Holger Forstmann Transporte GmbH & Co. KG

Defendant: Hauptzollamt Münster

Operative part of the judgment

The term ‘standard tanks’, referred to 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, must be interpreted as not excluding tanks fixed permanently to commercial motor vehicles intended for the direct supply of fuel to those vehicles when the tanks have been fitted by a person other than the manufacturer, in so far as the tanks enable fuel to be used directly, both for the purpose of propulsion of the vehicles and, where appropriate, for the operation, during transport, of refrigeration systems and other systems.

(1)  OJ C 189, 29.6.2013.