CELEX: 62015CA0465
Language: en
Date: 2017-11-06 00:00:00
Title: Case C-465/15: Judgment of the Court (Ninth Chamber) of 7 September 2017 (request for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — Hüttenwerke Krupp Mannesmann GmbH v Hauptzollamt Duisburg (Reference for a preliminary ruling — Taxation — Taxation of energy products and electricity — Directive 2003/96/EC — Scope — Article 2(4)(b) — Electricity used principally for the purposes of chemical reduction — Concept)

6.11.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 374/3
            
         Judgment of the Court (Ninth Chamber) of 7 September 2017 (request for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — Hüttenwerke Krupp Mannesmann GmbH v Hauptzollamt Duisburg
   (Case C-465/15) (1)
   
   ((Reference for a preliminary ruling - Taxation - Taxation of energy products and electricity - Directive 2003/96/EC - Scope - Article 2(4)(b) - Electricity used principally for the purposes of chemical reduction - Concept))
   (2017/C 374/04)
   Language of the case: German
   
      Referring court
   
   Finanzgericht Düsseldorf
   
      Parties to the main proceedings
   
   
      Applicant: Hüttenwerke Krupp Mannesmann GmbH
   
      Defendant: Hauptzollamt Duisburg
   
      Operative part of the judgment
   
   The third indent of Article 2(4)(b) 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 electricity used for the operation of turbo blowers intended to compress the air subsequently used in a blast furnace in the process of producing pig iron by chemical reduction of iron ore is not ‘electricity used principally for the purposes of chemical reduction’ within the meaning of that provision.
   
      (1)  OJ C 398, 30.11.2015.