Judgments of Court of Justice of the European Communities nº C-226/07, of July 17, 2008

In Case C-226/07,

REFERENCE for a preliminary ruling under Article 234 EC from the Finanzgericht Düsseldorf (Germany), made by decision of 27 April 2007, received at the Court on 7 May 2007, in the proceedings

Flughafen Köln/Bonn GmbH

v

Hauptzollamt Köln,

THE COURT (Third Chamber),

composed of A. Rosas, President of the Chamber, J.N. Cunha Rodrigues, J. Klu-ka, A. Ó Caoimh (Rapporteur) and A. Arabadjiev, Judges,

Advocate General: M. Poiares Maduro,

Registrar: B. Fülöp, Administrator,

having regard to the written procedure and further to the hearing on 10 April 2008,

after considering the observations submitted on behalf of:

-        Flughafen Köln/Bonn GmbH, by D. Schiebold and A. Richter, Rechtsanwälte,

-        the Hauptzollamt Köln, by O. Meyer, Oberregierungsrat, and K. Deutschmann, acting as Agent,

-        the Italian Government, by I.M. Braguglia, acting as Agent, and G. Albenzio, avvocato dello Stato,

-        the Commission of the European Communities, by W. Mölls, acting as Agent,

having decided, after hearing the Advocate General, to proceed to judgment without an Opinion,

gives the following

Judgment

1         This reference for a preliminary ruling concerns the interpretation of Article 14(1)(a) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of ener...

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