Opinion of the Advocate General — ECLI:EU:C:2017:35
Date: 2017-01-19
Language of the case: German
Subject matter: Energy;Taxation
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary — Judgment of the Court (Ninth Chamber), 7 September 2017 Tax provisions — Harmonisation of laws — Taxation of energy products and electricity — Directive 2003/96 — Electricity used principally for the purposes of chemical reduction — Concept — Electricity used for the operation of turbo blowers intended to compress the air subsequently used in a chemical reduction production process — Not included (Council Directive 2003/96, Art. 2(4)(b), third indent) The third indent of Article 2(4)(b) 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 electricity used for the operation of turbo blowers intended to compress the air subsequently used in a blast furnace in the process of producing pig iron by chemical reduction of iron ore is not ‘electricity used principally for the purposes of chemical reduction’ within the meaning of that provision. (see para 32, operative part)