C‑152/13Holger Forstmann Transporte GmbH & Co. KG v Hauptzollamt Münster

Domstolens egne nøkkelord

Reference for a preliminary ruling — Taxation — Directive 2003/96/EC — Taxation of energy products and electricity — Exceptions — Energy products contained in the standard tanks of commercial motor vehicles and intended to be used as fuel by those vehicles — Definition of ‘standard tanks’ within the meaning of Article 24(2) of that directive — Tanks fitted by a coachbuilder or a manufacturer’s dealer.

Tolker