Opinion of the Advocate General — ECLI:EU:C:2018:92
Date: 2018-02-22
Language of the case: French
Subject matter: Energy;Taxation
Procedure: Reference for a preliminary ruling
Origin: France

Summary — Judgment of the Court (First Chamber), 7 March 2018 1. Tax provisions — Harmonisation of laws — Taxation of energy products and electricity — Directive 2003/96 — Exemption of energy products used to produce or maintain the ability to produce electricity — Whether individuals may rely on the relevant provision before the national court (Council Directive 2003/96, Art. 14(1)(a)) 2. Tax provisions — Harmonisation of laws — Taxation of energy products and electricity — Directive 2003/96 — Exemption of energy products used to produce or maintain the ability to produce electricity — Obligation to exempt — Scope — Energy products used for combined heat and power generation — Included (Council Directive 2003/96, Arts 14(1)(a) and 15(1)(c)) 1. See the text of the decision. (see para. 26) 2. Article 14(1)(a) 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 compulsory exemption provided for in that provision applies to energy products used for electricity generation, when such products are used for the combined generation of electricity and heat within the meaning of Article 15(1)(c) of that directive. (see para. 46, operative part)