CELEX: 62015CA0189
Language: en
Date: 2017-01-18 00:00:00
Title: Case C-189/15: Judgment of the Court (Ninth Chamber) of 18 January 2017 (request for a preliminary ruling from the Consiglio di Stato — Italy) — Istituto di Ricovero e Cura a Carattere Scientifico (IRCCS) — Fondazione Santa Lucia v Cassa conguaglio per il settore elettrico and Others (Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Tax reductions — Substantive scope — Incentives in respect of the amounts covering general electricity charges — Article 17 — Energy-intensive businesses — Incentives granted to such businesses in the manufacturing sector alone — Lawfulness)

6.3.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 70/2
            
         Judgment of the Court (Ninth Chamber) of 18 January 2017 (request for a preliminary ruling from the Consiglio di Stato — Italy) — Istituto di Ricovero e Cura a Carattere Scientifico (IRCCS) — Fondazione Santa Lucia v Cassa conguaglio per il settore elettrico and Others
   (Case C-189/15) (1)
   
   ((Reference for a preliminary ruling - Directive 2003/96/EC - Taxation of energy products and electricity - Tax reductions - Substantive scope - Incentives in respect of the amounts covering general electricity charges - Article 17 - Energy-intensive businesses - Incentives granted to such businesses in the manufacturing sector alone - Lawfulness))
   (2017/C 070/02)
   Language of the case: Italian
   
      Referring court
   
   Consiglio di Stato
   
      Parties to the main proceedings
   
   
      Applicant: Istituto di Ricovero e Cura a Carattere Scientifico (IRCCS) — Fondazione Santa Lucia
   
      Defendant: Cassa conguaglio per il settore elettrico, Ministero dello Sviluppo economico, Ministero dell’Economia e delle Finanze, Autorità per l’energia elettrica e il gas
   
      Intervening party: 2M SpA
   
      Operative part of the judgment
   
   
               1.
            
            
               Article 17(1) 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 concept of ‘tax reductions’ covers the incentives granted, under national law, to energy-intensive businesses, as defined in that provision, in respect of amounts, such as those at issue in the main proceedings, covering general electricity charges, subject to verification by the referring court of the facts and the rules of national law on which this answer from the Court is based.
            
         
               2.
            
            
               Article 17(1) of Directive 2003/96 must be interpreted as not precluding national rules which provide for tax reductions on the consumption of electricity in favour of energy-intensive businesses, within the meaning of that provision, in the manufacturing sector alone.
            
         
      (1)  OJ C 228, 13.7.2015.