47.300Level 5
Retail sale of automotive fuel
Explanatory note
This class includes:
- retail sale of fuels, whether fossil or carbon-free fuels, for motor vehicles and motorcycles
- operation of petrol stations
This class also includes:
- retail sale of petrol in combination with electro fuels (e-fuels), if the sale of electro fuels is not predominant
- retail sale of lubricating products and cooling products for motor vehicles
- retail sale of hydrogen for motor vehicles and motorcycles
- retail sale of fuel, in combination with food, beverages, products for the maintenance of vehicles, car washing services, etc. where the sale of fuel is predominant
This class excludes:
- operation of charging facilities for electric vehicles, e.g. electric cars, motorcycles, scooters, bicycles, see 35.15
- wholesale of fuels, see 46.81
- retail sale of liquefied petroleum gas (LPG) for cooking or heating, see 47.78
- retail sale of motor vehicle parts and accessories, see 47.82
- retail sale of motorcycles and motorcycle parts and accessories, see 47.83