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Taking the view that, in order to resolve the dispute before it, it was necessary to interpret certain provisions of Directives 2008/118 and 2003/96, the national court decided to stay proceedings and refer to the Court the following questions for a preliminary ruling: ‘(1) Is the term “[consumption of] energy products” in Article 1(1)(a) of [Directive 2008/118] to be interpreted — in cases involving energy products which have been released for free circulation and are removed from a tax warehouse of an authorised warehousekeeper, sold in a commercial transaction to a purchaser which possesses neither an authorisation for the production of electricity nor a certificate as an end-user exempt from excise duty, and which are then resold by that purchaser to a third party which possesses an authorisation for the production of electricity, a permit from the competent authorities of the Member State for receiving duty-free energy products and a certificate as an end-user exempt from excise duty, and to which the energy products are delivered directly by the authorised warehousekeeper, without coming under the actual control of the purchaser — as meaning that the energy products are consumed by their direct purchaser, which does not in fact put them to use in a particular operation, or as meaning that they are consumed by the third party, which does in fact put them to use in an operation which it carries out? (2) Is the term “used to produce electricity” in Article 14(1)(a) of [Directive 2003/96] to be interpreted — in cases involving energy products which have been released for free circulation and are removed from a tax warehouse of an authorised warehousekeeper, sold in a commercial transaction to a purchaser which possesses neither an authorisation for the production of electricity nor a certificate as an end-user exempt from excise duty, and which are then resold by that purchaser to a third party which possesses an authorisation for the production of electricity, a permit from the competent authorities of the Member State for receiving duty-free energy products and a certificate as an end-user exempt from excise duty, and to which the energy products are delivered directly by the authorised warehousekeeper, without coming under the actual control of the purchaser — as meaning that the energy products are used by the direct purchaser, which does not in fact put them to use in a particular operation for achieving a purpose exempt from excise duty, or as meaning that they are used by the third party, which does in fact put them to use in an operation which it carries out for achieving a purpose exempt from excise duty, namely heating, for example, for the production of electricity? (3) Taking into account the principles of the provisions of EU law concerning excise duty, in particular Article 1(1)(a) of Directive 2008/118 and Article 14(1)(a) of Directive 2003/96, are energy products subject to excise duty and, if so, at what rate — that for motor fuel or that for energy products used for heating purposes — if it is established that the energy products concerned were supplied to an end-user which possesses the appropriate authorisations and permits under national law for the production of electricity and a certificate as an end-user exempt from excise duty and which received the goods directly from the authorised warehousekeeper, but which is not the first purchaser of the goods? (4) Taking into account the principles of the provisions of EU law concerning excise duty, in particular Article 1(1)(a) of Directive 2008/118 and Article 14(1)(a) of Directive 2003/96, are energy products subject to excise duty at the rate for motor fuel if it is established that the energy products concerned are consumed or used for a purpose which is exempt from excise duty, namely the production of electricity, by a person which possesses the corresponding authorisations and permits under national law and which received the goods directly from the authorised warehousekeeper, but which is not the first purchaser of the goods?’