CELEX: 62017CN0049
Language: en
Date: 2017-02-01 00:00:00
Title: Case C-49/17: Request for a preliminary ruling from the Østre Landsret (Denmark) lodged on 1 February 2017 — Koppers Denmark ApS v Skatteministeriet

10.4.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 112/25
            
         Request for a preliminary ruling from the Østre Landsret (Denmark) lodged on 1 February 2017 — Koppers Denmark ApS v Skatteministeriet
   (Case C-49/17)
   (2017/C 112/35)
   Language of the case: Danish
   
      Referring court
   
   Østre Landsret
   
      Parties to the main proceedings
   
   
      Applicant: Koppers Denmark ApS
   
      Defendant: Skatteministeriet
   
      Questions referred
   
   
               ‘1.
            
            
               Is 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 to be interpreted as meaning that the consumption of self-produced energy products for the production of other energy products is tax exempt in a situation such as that in the main proceedings, in which the energy products produced are not used as motor fuels or as heating fuels?
            
         
               2.
            
            
               Is Article 21(3) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity to be interpreted as meaning that the Member States may restrict the scope of the exemption so as to cover only consumption of an energy product used in the production of an equivalent energy product (i.e. an energy product which, like the energy product consumed, is also subject to tax)?’
            
         
      (1)  Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Text with EEA relevance).
   
      OJ 2003 L 283, p. 51.