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CELEX 62013CC0043

Opinion of Advocate General Jääskinen delivered on 12 December 2013.#Hauptzollamt Köln v Kronos Titan GmbH and Hauptzollamt Krefeld v Rhein-Ruhr Beschichtungs-Service GmbH.#Requests for a preliminary ruling from the Bundesfinanzhof.#Directive 2003/96/EC — Taxation of energy products — Products not listed in Directive 2003/96/EC — Meaning of ‘equivalent heating fuel or motor fuel’.#Joined Cases C‑43/13 and C‑44/13.

decidedEuropean Union· Court of Justice of the European Union· EN

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12 December 2013

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12 December 2013 · Decided

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decided

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Energy, Taxation

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12 December 2013

Energy · Taxation

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Official report CELEX 62013CC0043 from European Union at Court of Justice of the European Union. Dated 12 December 2013. Status: decided.

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  1. 12 December 2013

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24 official files

Advocate General’s Opinion - 12 December 2013#Kronos Titan#Joined cases C-43/13, C-44/13#Advocate General: Jääskinen

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  • Advocate General’s Opinion - 12 December 2013#Kronos Titan#Joined cases C-43/13, C-44/13#Advocate General: Jääskinen

    judgment · GA · 12 December 2013

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  • Ratkaisuehdotus – N. Jääskinen – 12.12.2013.#Hauptzollamt Köln vastaan Kronos Titan GmbH ja Hauptzollamt Krefeld vastaan Rhein-Ruhr Beschichtungs-Service GmbH.#Bundesfinanzhofin esittämät ennakkoratkaisupyynnöt.#Direktiivi 2003/96/EY – Energiatuotteiden verotus – Tuotteet, joita ei mainita direktiivissä 2003/96/EY – Käsite ”vastaava lämmityspolttoaine tai moottoripolttoaine.#Yhdistetyt asiat C‑43/13 ja C‑44/13.

    judgment · FI · 12 December 2013

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  • Opinia rzecznika generalnego N. Jääskinena przedstawiona w dniu 12 grudnia 2013 r.#Hauptzollamt Köln przeciwko Kronos Titan GmbH i Hauptzollamt Krefeld przeciwko Rhein-Ruhr Beschichtungs-Service GmbH.#Wnioski o wydanie orzeczenia w trybie prejudycjalnym złożone przez Bundesfinanzhof.#Dyrektywa 2003/96 WE – Opodatkowanie produktów energetycznych – Produkty niewymienione w dyrektywie 2003/96/WE – Pojęcie „równoważnego paliwa do ogrzewania lub paliwa silnikowego”.#Sprawy połączone C-43/13 i C-44/13.

    judgment · PL · 12 December 2013

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  • Mišljenje nezavisnog odvjetnika N. Jääskinena od 12. prosinca 2013.#Hauptzollamt Köln protiv Kronos Titan GmbH i Hauptzollamt Krefeld protiv Rhein‑Ruhr Beschichtungs‑Service GmbH.#Zahtjevi za prethodnu odluku koje je uputio Bundesfinanzhof.#Direktiva 2003/96/EZ – Oporezivanje energenata – Proizvodi koji nisu spomenuti u Direktivi 2003/96/EZ – Pojam ,gorivo za ogrjev ili ekvivalentno pogonsko gorivo’.#Spojeni predmeti C‑43/13 i C‑44/13.

    judgment · HR · 12 December 2013

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  • Заключение на генералния адвокат N. Jääskinen, представено на 12 декември 2013 г.#Hauptzollamt Köln срещу Kronos Titan GmbH и Hauptzollamt Krefeld срещу Rhein-Ruhr Beschichtungs-Service GmbH.#Преюдициални запитвания, отправени от Bundesfinanzhof.#Директива 2003/96/ЕО — Данъчно облагане на енергийни продукти — Продукти, които не са посочени в Директива 2003/96/ЕО — Понятието „еквивалентно гориво за отопление или моторно гориво.#Съединени дела C‑43/13 и C‑44/13.

    judgment · BG · 12 December 2013

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  • Kohtujurist N. Jääskineni ettepanek, esitatud 12. detsembril 2013.#Hauptzollamt Köln versus Kronos Titan GmbH ja Hauptzollamt Krefeld versus Rhein-Ruhr Beschichtungs-Service GmbH.#Eelotsusetaotlused, mille on esitanud Bundesfinanzhof.#Direktiiv 2003/96/EÜ – Energiatoodete maksustamine – Tooted, mida ei ole direktiivis 2003/96/EÜ mainitud – Mõiste „samaväärne kütteaine või mootorikütus”.#Liidetud kohtuasjad C‑43/13 ja C‑44/13.

    judgment · ET · 12 December 2013

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  • Conclusie van advocaat-generaal N. Jääskinen van 12 december 2013.#Hauptzollamt Köln tegen Kronos Titan GmbH en Hauptzollamt Krefeld tegen Rhein-Ruhr Beschichtungs-Service GmbH.#Verzoeken van het Bundesfinanzhof om een prejudiciële beslissing.#Richtlijn 2003/96/EG – Belasting van energieproducten – Producten die in richtlijn 2003/96/EG niet worden vermeld – Begrip ‚gelijkwaardige motor- of verwarmingsbrandstof’.#Gevoegde zaken C‑43/13 en C‑44/13.

    judgment · NL · 12 December 2013

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  • Návrhy prednesené 12. decembra 2013 – generálny advokát N. Jääskinen.#Hauptzollamt Köln proti Kronos Titan GmbH a Hauptzollamt Krefeld proti Rhein‑Ruhr Beschichtungs‑Service GmbH.#Návrhy na začatie prejudiciálneho konania, ktoré podal Bundesfinanzhof.#Smernica 2003/96/ES – Zdanenie energetických výrobkov – Výrobky neuvedené v smernici 2003/96/ES – Pojem ,ekvivalentné vykurovacie palivo alebo motorové palivo‘.#Spojené veci C‑43/13 a C‑44/13.

    judgment · SK · 12 December 2013

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  • Conclusioni dell’avvocato generale N. Jääskinen, presentate il 12 dicembre 2013.#Hauptzollamt Köln contro Kronos Titan GmbH e Hauptzollamt Krefeld contro Rhein-Ruhr Beschichtungs-Service GmbH.#Domande di pronuncia pregiudiziale proposte dal Bundesfinanzhof.#Direttiva 2003/96/CE – Tassazione di prodotti energetici – Prodotti non menzionati nella direttiva 2003/96/CE – Nozione di “combustibile per riscaldamento o carburante per motori equivalente”.#Cause riunite C‑43/13 e C‑44/13.

    judgment · IT · 12 December 2013

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  • Generalinio advokato N. Jääskinen išvada, pateikta 2013 m. gruodžio 12 d.#Hauptzollamt Köln prieš Kronos Titan GmbH ir Hauptzollamt Krefeld prieš Rhein-Ruhr Beschichtungs-Service GmbH.#Bundesfinanzhof prašymai priimti prejudicinį sprendimą.#Direktyva 2003/96/EB – Energetikos produktų apmokestinimas – Direktyvoje 2003/96/EB nenurodyti produktai – Sąvoka „ekvivalentiškas krosnių kuras ar variklių degalai.#Sujungtos bylos C-43/13 ir C-44/13.

    judgment · LT · 12 December 2013

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  • Stanovisko generálního advokáta N. Jääskinena přednesené dne 12. prosince 2013.#Hauptzollamt Köln v. Kronos Titan GmbH a Hauptzollamt Krefeld v. Rhein-Ruhr Beschichtungs-Service GmbH.#Žádosti o rozhodnutí o předběžné otázce podané Bundesfinanzhof.#Směrnice 2003/96/ES – Zdanění energetických produktů – Produkty neuvedené ve směrnici 2003/96/ES – Pojem,obdobné palivo nebo pohonná hmota‘.#Spojené věci C‑43/13 a C‑44/13.

    judgment · CS · 12 December 2013

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  • Ģenerāladvokāta N. Jēskinena [N. Jääskinen] secinājumi, sniegti 2013. gada 12. decembrī.#Hauptzollamt Köln pret Kronos Titan GmbH un Hauptzollamt Krefeld pret Rhein‑Ruhr Beschichtungs‑Service GmbH.#Bundesfinanzhof lūgumi sniegt prejudiciālu nolēmumu.#Direktīva 2003/96/EK – Energoproduktu aplikšana ar nodokli – Direktīvā 2003/96/EK neminētie produkti – Jēdziens “ekvivalents kurināmais vai motordegviela".#Apvienotās lietas C‑43/13 un C‑44/13.

    judgment · LV · 12 December 2013

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  • Conclusões do advogado‑geral N. Jääskinen apresentadas em 12 de dezembro de 2013.#Hauptzollamt Köln contra Kronos Titan GmbH e Hauptzollamt Krefeld contra Rhein‑Ruhr Beschichtungs‑Service GmbH.#Pedidos de decisão prejudicial apresentados pelo Bundesfinanzhof.#Diretiva 2003/96/CE — Tributação de produtos energéticos — Produtos não mencionados na Diretiva 2003/96/CE — Conceito de ‘carburante ou combustível de aquecimento equivalente’.#Processos apensos C‑43/13 e C‑44/13.

    judgment · PT · 12 December 2013

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  • Schlussanträge des Generalanwalts N. Jääskinen vom 12. Dezember 2013.#Hauptzollamt Köln gegen Kronos Titan GmbH und Hauptzollamt Krefeld gegen Rhein-Ruhr Beschichtungs-Service GmbH.#Vorabentscheidungsersuchen des Bundesfinanzhofs.#Richtlinie 2003/96/EG – Besteuerung von Energieerzeugnissen – In der Richtlinie 2003/96/EG nicht genannte Erzeugnisse – Begriff ‚gleichwertiger Heiz- oder Kraftstoff‘.#Verbundene Rechtssachen C‑43/13 und C‑44/13.

    judgment · DE · 12 December 2013

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  • Konklużjonijiet tal-Avukat Ġenerali N. Jääskinen, ippreżentati fit-12 ta’ Diċembru 2013.#Hauptzollamt Köln vs Kronos Titan GmbH u Hauptzollamt Krefeld vs Rhein-Ruhr Beschichtungs-Service GmbH.#Talbiet għal deċiżjoni preliminari mressqa mill-Bundesfinanzhof.#Direttiva 2003/96/KE — Intaxxar ta’ prodotti tal-enerġija — Prodotti mhux imsemmija fid-Direttiva 2003/96/KE — Kunċett ta’ ‘karburant tal-karozzi jew karburant li jsaħħan [kombustibbli jew karburant ekwivalenti]’.#Kawżi magħquda C‑43/13 u C‑44/13.

    judgment · MT · 12 December 2013

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  • Conclusiones del Abogado General Sr. N. Jääskinen, presentadas el 12 de diciembre de 2013.#Hauptzollamt Köln contra Kronos Titan GmbH y Hauptzollamt Krefeld contra Rhein-Ruhr Beschichtungs-Service GmbH.#Peticiones de decisión prejudicial planteadas por el Bundesfinanzhof.#Directiva 2003/96/CE — Imposición de los productos energéticos — Productos no mencionados en la Directiva 2003/96/CE — Concepto de “combustible o carburante equivalente”.#Asuntos acumulados C‑43/13 y C‑44/13.

    judgment · ES · 12 December 2013

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  • Προτάσεις του γενικού εισαγγελέα N. Jääskinen της 12ης Δεκεμβρίου 2013.#Hauptzollamt Köln κατά Kronos Titan GmbH και Hauptzollamt Krefeld κατά Rhein-Ruhr Beschichtungs-Service GmbH.#Αιτήσεις του Bundesfinanzhof για την έκδοση προδικαστικής αποφάσεως.#Οδηγία 2003/96/ΕΚ — Φορολογία των ενεργειακών προϊόντων — Προϊόντα που δεν μνημονεύονται στην οδηγία 2003/96/ΕΚ — Έννοια του ισοδυνάμου καυσίμου θέρμανσης ή καυσίμου κινητήρων.#Συνεκδικασθείσες υποθέσεις C‑43/13 και C‑44/13.

    judgment · EL · 12 December 2013

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  • Förslag till avgörande av generaladvokat N. Jääskinen, föredraget den 12 december 2013.#Hauptzollamt Köln mot Kronos Titan GmbH och Hauptzollamt Krefeld mot Rhein-Ruhr Beschichtungs-Service GmbH.#Begäran om förhandsavgörande, som har hänskjutits av Bundesfinanzhof.#Direktiv 2003/96/EG – Beskattning av energiprodukter – Produkter som inte omnämns i direktiv 2003/96/EG – Begreppet ’likvärdigt bränsle för uppvärmning eller motorbränsle’.#Förenade målen C‑43/13 och C‑44/13.

    judgment · SV · 12 December 2013

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  • Sklepni predlogi generalnega pravobranilca N. Jääskinena, predstavljeni 12. decembra 2013.#Hauptzollamt Köln proti Kronos Titan GmbH in Hauptzollamt Krefeld proti Rhein-Ruhr Beschichtungs-Service GmbH.#Predloga za sprejetje predhodne odločbe, ki ju je vložilo Bundesfinanzhof.#Direktiva 2003/96/ES – Obdavčitev energentov – Izdelki, ki niso navedeni v Direktivi 2003/96/ES – Pojem „enakovredno gorivo za ogrevanje ali pogonsko gorivo“.#Združeni zadevi C‑43/13 in C‑44/13.

    judgment · SL · 12 December 2013

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  • Conclusions de l'avocat général M. N. Jääskinen présentées le 12 décembre 2013.#Hauptzollamt Köln contre Kronos Titan GmbH et Hauptzollamt Krefeld contre Rhein-Ruhr Beschichtungs-Service GmbH.#Demandes de décision préjudicielle, introduites par le Bundesfinanzhof.#Directive 2003/96/CE – Taxation de produits énergétiques – Produits non mentionnés dans la directive 2003/96/CE – Notion de ‘combustible ou carburant équivalent’.#Affaires jointes C-43/13 et C-44/13.

    judgment · FR · 12 December 2013

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  • N. Jääskinen főtanácsnok indítványa, az ismertetés napja: 2013. december 12.#Hauptzollamt Köln kontra Kronos Titan GmbH és Hauptzollamt Krefeld kontra Rhein‑Ruhr Beschichtungs‑Service GmbH.#A Bundesfinanzhof (Németország) által benyújtott előzetes döntéshozatal iránti kérelem.#2003/96/EK irányelv – Energiatermékek adóztatása – A 2003/96/EK irányelvben nem említett termékek – Az »egyenértékű üzemanyag vagy tüzelő‑, fűtőanyag« fogalma.#C‑43/13. és C‑44/13. sz. egyesített ügyek.

    judgment · HU · 12 December 2013

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  • Forslag til afgørelse fra generaladvokat N. Jääskinen fremsat den 12. december 2013.#Hauptzollamt Köln mod Kronos Titan GmbH og Hauptzollamt Krefeld mod Rhein-Ruhr Beschichtungs-Service GmbH.#Anmodninger om præjudiciel afgørelse indgivet af Bundesfinanzhof.#Direktiv 2003/96/EF – beskatning af energiprodukter – produkter, som ikke er nævnt i direktiv 2003/96 – begrebet »tilsvarende brændsel til opvarmning eller motorbrændstof«.#Forenede sager C-43/13 og C-44/13.

    judgment · DA · 12 December 2013

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  • Concluziile avocatului general N. Jääskinen prezentate la 12 decembrie 2013.#Hauptzollamt Köln împotriva Kronos Titan GmbH și Hauptzollamt Krefeld împotriva Rhein‑Ruhr Beschichtungs‑Service GmbH.#Cereri de decizie preliminară formulate de Bundesfinanzhof.#Directiva 2003/96/CE – Impozitarea produselor energetice – Produse care nu sunt menționate în Directiva 2003/96/CE – Noțiunea „combustibil pentru încălzire sau carburant echivalent”.#Cauzele conexate C‑43/13 și C‑44/13.

    judgment · RO · 12 December 2013

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  • Opinion of Advocate General Jääskinen delivered on 12 December 2013.#Hauptzollamt Köln v Kronos Titan GmbH and Hauptzollamt Krefeld v Rhein-Ruhr Beschichtungs-Service GmbH.#Requests for a preliminary ruling from the Bundesfinanzhof.#Directive 2003/96/EC — Taxation of energy products — Products not listed in Directive 2003/96/EC — Meaning of ‘equivalent heating fuel or motor fuel’.#Joined Cases C‑43/13 and C‑44/13.

    judgment · EN · 12 December 2013

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