A Vital Decision Which Affects Us All
Jan De Nul NV v Hauptzollamt Oldenburg (Case C-391/05)
ECJ
1 March 2007
Weekly Law Notes Summary
For the purposes of the provision exempting from excise duty mineral oils used “for the purposes of navigation within Community waters”, “Community waters” meant all waters which could be used by all sea-going vessels, including those with the greatest capacity, capable of travelling maritime waterways for commercial purposes, and “navigation” included pumping and discharge operations carried out by a dredger.