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Document 62007CN0517

Case C-517/07: Reference for a preliminary ruling from High Court of Justice (Chancery Division) (United Kingdom) made on 22 November 2007 — Afton Chemical Limited v The Commissioners of Her Majesty's Revenue & Customs

OJ C 22, 26.1.2008, p. 34–34 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

26.1.2008   

EN

Official Journal of the European Union

C 22/34

Reference for a preliminary ruling from High Court of Justice (Chancery Division) (United Kingdom) made on 22 November 2007 — Afton Chemical Limited v The Commissioners of Her Majesty's Revenue & Customs

(Case C-517/07)

(2008/C 22/61)

Language of the case: English

Referring court

High Court of Justice (Chancery Division)

Parties to the main proceedings

Applicant: Afton Chemical Limited

Defendant: The Commissioners of Her Majesty's Revenue & Customs

Questions referred

1.

Do fuel additives such as those at issue, which are not intended for use, offered for sale or used as motor fuel but which are added to motor fuel for purposes other than powering the vehicle in which the fuel is used, fall to be taxed under Article 2(3) of Directive 92/81/EC?

2.

If the answer to the first question is affirmative, do such additives fall within the scope of the exemption under Article 8(1) of Directive 92/81/EC (1)?

3.

Do fuel additives such as those at issue, which are not intended for use, offered for sale or used as motor fuel but which are added to motor fuel for purposes other than powering the vehicle in which the fuel is used, fall to be taxed under the second paragraph of Article 2(3) of Directive 2003/96/EC (2)?

4.

If the answer to the third question is affirmative, are such additives excluded from the scope of Directive 2003/96/EC by virtue of the first indent of Article 4(b) of that Directive?

5.

Is the duty imposed by the UK on the above fuel additives precluded by Community law and in particular, by Article 3 of Directive 92/12/EEC (3)?

(1)  OJ L 316, p. 12.

(2)  OJ L 283, p. 51.

(3)  OJ L 76, p. 1.

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