# C_2021490EN.01002202.xml

| 6.12.2021 | EN | Official Journal of the European Union | C 490/22 |
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6.12.2021

EN

Official Journal of the European Union

C 490/22

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Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 16 September 2021 — RWE Power Aktiengesellschaft v Hauptzollamt Duisburg

(Case C-571/21)

(2021/C 490/22)

Language of the case: German

Referring court

Finanzgericht Düsseldorf

Parties to the main proceedings

Applicant: RWE Power Aktiengesellschaft

Defendant: Hauptzollamt Duisburg

Questions referred

| 1. | Having regard to the second sentence of Article 21(3) of Council Directive 2003/96/EC (1) of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Directive 2003/96), can the first sentence of Article 14(1)(a) of Directive 2003/96, in so far as it provides that electricity used to produce electricity is to be exempt from taxation, be interpreted as meaning that that exemption also covers operations in which energy products are extracted in opencast mines and made more suitable for use in power stations, such as the operations of breaking the products down, separating foreign matter from them and crushing them down to the size operationally required by the boiler? |
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1.

Having regard to the second sentence of Article 21(3) of Council Directive 2003/96/EC (1) of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Directive 2003/96), can the first sentence of Article 14(1)(a) of Directive 2003/96, in so far as it provides that electricity used to produce electricity is to be exempt from taxation, be interpreted as meaning that that exemption also covers operations in which energy products are extracted in opencast mines and made more suitable for use in power stations, such as the operations of breaking the products down, separating foreign matter from them and crushing them down to the size operationally required by the boiler?

| 2. | Having regard to the third sentence of Article 21(3) of Directive 2003/96, can the first sentence of Article 14(1)(a) of Directive 2003/96, in so far as it provides that electricity used to maintain the ability to produce electricity is to be exempt from taxation, be interpreted as meaning that the use of electricity to operate bunker installations and means of transport necessary for the permanent operation of power stations must also be exempt from taxation under that provision? |
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2.

Having regard to the third sentence of Article 21(3) of Directive 2003/96, can the first sentence of Article 14(1)(a) of Directive 2003/96, in so far as it provides that electricity used to maintain the ability to produce electricity is to be exempt from taxation, be interpreted as meaning that the use of electricity to operate bunker installations and means of transport necessary for the permanent operation of power stations must also be exempt from taxation under that provision?

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(1)  Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ 2003 L 283, p. 51).

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