CELEX: 62017CA0049
Language: en
Date: 2018-06-06 00:00:00
Title: Case C-49/17: Judgment of the Court (First Chamber) of 6 June 2018 (request for a preliminary ruling from the Østre Landsret — Denmark) — Koppers Denmark ApS v Skatteministeriet (Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Article 21(3) — Chargeable event giving rise to taxation — Consumption of energy products produced within the curtilage of an establishment producing energy products — Energy products used for purposes other than as motor fuels or as heating fuels — Consumption of solvent as fuel at the coal tar distillation plant)

201807130412004252018/C 268/14492017CJC26820180730EN01ENINFO_JUDICIAL20180606111111Case C-49/17: Judgment of the Court (First Chamber) of 6 June 2018 (request for a preliminary ruling from the Østre Landsret — Denmark) — Koppers Denmark ApS v Skatteministeriet (Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Article 21(3) — Chargeable event giving rise to taxation — Consumption of energy products produced within the curtilage of an establishment producing energy products — Energy products used for purposes other than as motor fuels or as heating fuels — Consumption of solvent as fuel at the coal tar distillation plant)
 ---documentbreak--- C2682018EN1110120180606EN0014111111Judgment of the Court (First Chamber) of 6 June 2018 (request for a preliminary ruling from the Østre Landsret — Denmark) — Koppers Denmark ApS v Skatteministeriet
   (Case C-49/17) (
         1
      )
   ‛(Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Article 21(3) — Chargeable event giving rise to taxation — Consumption of energy products produced within the curtilage of an establishment producing energy products — Energy products used for purposes other than as motor fuels or as heating fuels — Consumption of solvent as fuel at the coal tar distillation plant)’2018/C 268/14Language of the case: Danish
      Referring court
   
   Østre Landsret
   
      Parties to the main proceedings
   
   
      Applicant: Koppers Denmark ApS
   
      Defendant: Skatteministeriet
   
      Operative part of the judgment
   
   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 must be interpreted as meaning that the consumption of energy products, within the curtilage of an establishment that has produced them, for the purpose of producing other energy products does not fall within the exception, laid down in that provision, concerning the chargeable event giving rise to taxation where, in a situation such as that at issue in the main proceedings, the energy products produced by virtue of the main activity of that establishment are used for purposes other than as motor fuels or as heating fuels.
   (
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      )	OJ C 112, 10.4.2017.