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European Union
Partrederiet Sea Fighter v Skatteministeriet (C-505/10)
Judgment
Consideration of the question referred
17

Partrederiet Sea Fighter v Skatteministeriet (C-505/10)

law://eu/cjeu/2010/c-505-10/para_17@2026-11-13

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Key facts

Court: Court of Justice · Third Chamber
Case: C-505/10 · ECLI:EU:C:2011:725
Decided: 10 Nov 2011
Procedure: Preliminary reference · referred by the Højesteret (Denmark)
Applicant: Partrederiet Sea Fighter
Defendant: Skatteministeriet
Rapporteur: R. Silva de Lapuerta
Advocate General: Y. Bot
Bench: 5 judges
K. Lenaerts, J. Malenovský, R. Silva de Lapuerta, G. Arestis, T. von Danwitz
Language: Danish
Official: CURIA · EUR-Lex 62010CJ0505

Topics

History · 1 version

10 Nov 2011Reading

Judgment of 10 Nov 2011

17Thus, the purpose of a vessel’s voyage within European Union waters is irrelevant for the application of the exemption of mineral oils from excise duties when that navigation involves the provision of services for consideration.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Connections

Interprets 1: Council Directive 92/81/EEC of 19 October 1992 on the harmonization of the structures of excise duties on mineral oils
Cited by 3: „Vakarų Baltijos laivų statykla“ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (C-151/16)2 provisions; Haltergemeinschaft LBL GbR v Hauptzollamt Düsseldorf (C-250/10); Systeme Helmholz GmbH v Hauptzollamt Nürnberg (C-79/10)2 provisions
Cites 4: Council Directive 94/74/EC of 22 December 1994 amending Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products, Directive 92/81/EEC on the harmonization of the structures of excise duties on mineral oils and Directive 92/82/EEC on the approximation of the rates of excise duties on mineral oils; Jan De Nul NV v Hauptzollamt Oldenburg (C-391/05); Council Directive 92/81/EEC of 19 October 1992 on the harmonization of the structures of excise duties on mineral oils; Deutsche See-Bestattungs-Genossenschaft eG v Hauptzollamt Kiel (C-389/02)