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10 October 2014
Issue: 7625 / Categories: Case law , Tax , EU , Law digest , In Court
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EU—Taxation

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Holger Forstmann Transporte GmbH & Co KG v Hauptzollamt Munster C-152/13 , [2014] All ER (D) 115 (Sep)

The Court of Justice of the European Union ruled that the term “standard tanks”, referred to in the first indent of Art 24(2) of Council Directive (EC) 2003/96 (restructuring the Community framework for the taxation of energy products and electricity) should 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 had been fitted by a person other than the manufacturer, in so far as the tanks enabled 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.

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