# C_2017070EN.01000201.xml

| 6.3.2017 | EN | Official Journal of the European Union | C 70/2 |
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6.3.2017

EN

Official Journal of the European Union

C 70/2

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Judgment of the Court (Ninth Chamber) of 18 January 2017 (request for a preliminary ruling from the Consiglio di Stato — Italy) — Istituto di Ricovero e Cura a Carattere Scientifico (IRCCS) — Fondazione Santa Lucia v Cassa conguaglio per il settore elettrico and Others

(Case C-189/15) (1)

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((Reference for a preliminary ruling - Directive 2003/96/EC - Taxation of energy products and electricity - Tax reductions - Substantive scope - Incentives in respect of the amounts covering general electricity charges - Article 17 - Energy-intensive businesses - Incentives granted to such businesses in the manufacturing sector alone - Lawfulness))

(2017/C 070/02)

Language of the case: Italian

Referring court

Referring court

Consiglio di Stato

Parties to the main proceedings

Parties to the main proceedings

Applicant: Istituto di Ricovero e Cura a Carattere Scientifico (IRCCS) — Fondazione Santa Lucia

Applicant:

Defendant: Cassa conguaglio per il settore elettrico, Ministero dello Sviluppo economico, Ministero dell’Economia e delle Finanze, Autorità per l’energia elettrica e il gas

Defendant:

Intervening party: 2M SpA

Intervening party:

Operative part of the judgment

Operative part of the judgment

| 1. | Article 17(1) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity must be interpreted as meaning that the concept of ‘tax reductions’ covers the incentives granted, under national law, to energy-intensive businesses, as defined in that provision, in respect of amounts, such as those at issue in the main proceedings, covering general electricity charges, subject to verification by the referring court of the facts and the rules of national law on which this answer from the Court is based. |
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1.

Article 17(1) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity must be interpreted as meaning that the concept of ‘tax reductions’ covers the incentives granted, under national law, to energy-intensive businesses, as defined in that provision, in respect of amounts, such as those at issue in the main proceedings, covering general electricity charges, subject to verification by the referring court of the facts and the rules of national law on which this answer from the Court is based.

| 2. | Article 17(1) of Directive 2003/96 must be interpreted as not precluding national rules which provide for tax reductions on the consumption of electricity in favour of energy-intensive businesses, within the meaning of that provision, in the manufacturing sector alone. |
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2.

Article 17(1) of Directive 2003/96 must be interpreted as not precluding national rules which provide for tax reductions on the consumption of electricity in favour of energy-intensive businesses, within the meaning of that provision, in the manufacturing sector alone.

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(1)  OJ C 228, 13.7.2015.

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