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Document 62015CN0080
Case C-80/15: Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 20 February 2015 — Robert Fuchs AG v Hauptzollamt Lörrach
Case C-80/15: Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 20 February 2015 — Robert Fuchs AG v Hauptzollamt Lörrach
Case C-80/15: Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 20 February 2015 — Robert Fuchs AG v Hauptzollamt Lörrach
OJ C 155, 11.5.2015, p. 14–14
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
11.5.2015 |
EN |
Official Journal of the European Union |
C 155/14 |
Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 20 February 2015 — Robert Fuchs AG v Hauptzollamt Lörrach
(Case C-80/15)
(2015/C 155/15)
Language of the case: German
Referring court
Finanzgericht Baden-Württemberg
Parties to the main proceedings
Applicant: Robert Fuchs AG
Defendant: Hauptzollamt Lörrach
Question referred
Must Article 555(1)(a) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 (1) laying down provisions for the Customs Code as amended by Commission Regulation (EC) No 2286/2003 of 18 December 2003 (2) be interpreted as meaning that remunerated flight training with helicopters in which a trainer and trainee are in the helicopter also amounts to a commercial use of a means of transport?
(1) Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ 1993, L 253, p. 1).
(2) Commission Regulation (EC) No 2286/2003 of 18 December 2003 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ 2003, L 343 p. 1).