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Document C2007/155/28
Case C-226/07: Reference for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 7 May 2007 — Flughafen Köln/Bonn GmbH v Hauptzollamt Köln
Case C-226/07: Reference for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 7 May 2007 — Flughafen Köln/Bonn GmbH v Hauptzollamt Köln
Case C-226/07: Reference for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 7 May 2007 — Flughafen Köln/Bonn GmbH v Hauptzollamt Köln
OJ C 155, 7.7.2007, p. 15–15
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
7.7.2007 |
EN |
Official Journal of the European Union |
C 155/15 |
Reference for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 7 May 2007 — Flughafen Köln/Bonn GmbH v Hauptzollamt Köln
(Case C-226/07)
(2007/C 155/28)
Language of the case: German
Referring court
Finanzgericht Düsseldorf
Parties to the main proceedings
Applicant: Flughafen Köln/Bonn GmbH
Defendant: Hauptzollamt Köln
Question referred
Is Article 14(1)(a) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (1) to be interpreted as meaning that an undertaking which used gas oil on which tax was paid coming within heading 2710 of the Combined Nomenclature in order to produce electricity, and which has claimed a refund of that tax, can rely directly on this provision?