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30.7.2011   

EN

Official Journal of the European Union

C 226/14

Reference for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos Vyriausybės (Lithuania) lodged on 20 May 2011 — Lietuvos geležinkeliai AB v Vilniaus teritorinė muitinė, Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos

(Case C-250/11)

2011/C 226/27

Language of the case: Lithuanian

Referring court

Mokestinių ginčų komisija prie Lietuvos Respublikos Vyriausybės

Parties to the main proceedings

Applicant: Lietuvos geležinkeliai AB

Defendants: Vilniaus teritorinė muitinė, Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos

Questions referred

1.

Should the exemption from import duties laid down in Article 112(1)(a) of Regulation No 918/83 (1) and Article 107(1)(a) of Regulation No 1186/2009 (2) be understood as applying to motor vehicles [motorinės transporto priemonės] that are locomotives?

2.

Should the exemption from value added tax laid down in Article 82(1)(a) of Directive 83/181/EEC (3) and Article 84(1)(a) of Directive 2009/132/EC (4) be understood as applying to motor vehicles [motorinės transporto priemonės] that are locomotives?

3.

If the answer to the second question is in the affirmative, do legal rules such as those laid down in Article 82(1)(a) of Directive 83/181/EEC and Article 84(1)(a) of Directive 2009/132/EC have to be interpreted as prohibiting a Member State from restricting the cases of exemption from import VAT for fuel by providing that such an exemption is applicable exclusively to fuel that is admitted into the territory of the European Union in the standard tanks of automotive vehicles and is necessary for the operation of those vehicles?

(1)  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).

(2)  Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (OJ 2009 L 324, p. 23).

(3)  Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14(1)(d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods (OJ 1983 L 105, p. 38).

(4)  Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (OJ 2009 L 292, p. 5).