19In its request for a preliminary ruling, the national court observes that in the light of the Bundesfinanzhof’s current case-law followed in this instance by the Hauptzollamt the action would have to be dismissed. The national court states that in accordance with that case-law the exemption referred to in Paragraph 15(4), point 1, of the EnergieStG cannot apply in the main proceedings given that the term ‘standard tanks’ — defined in Paragraph 41, first sentence, point 1, of the regulation of 31 July 2006 for implementation of the Law on energy tax, which transposes the first subparagraph of Article 24(2) of Directive 2003/96 — does not cover fuel tanks which have been fitted by dealers or coachbuilders, including when the fitting work is shared between the manufacturer and the coachbuilder. The national court points out that, in this connection, the Bundesfinanzhof has held that the last mentioned provision, modelled on provisions of EU customs law, such as Article 112(1) of Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty (OJ 1983 L 105, p. 1), as amended by Council Regulation (EEC) No 1315/88 of 3 May 1988 (OJ 1988 L 123, p. 2) (‘Regulation No 918/83’), may be interpreted by reference to the Court of Justice’s judgment in Schoonbroodt (C‑247/97, EU:C:1998:586) concerning the meaning of ‘standard tanks’ in customs matters, according to which the exemption laid down in Article 112(1) of Regulation No 918/83, which must be interpreted strictly, cannot apply to tanks fitted by dealers and coachbuilders.
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