CELEX: 62019CN0044
Language: en
Date: 2019-01-24 00:00:00
Title: Case C-44/19: Request for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 24 January 2019 — Repsol Petróleo, S.A. v Administración del Estado

6.5.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 155/20
            
         
      Request for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 24 January 2019 — Repsol Petróleo, S.A. v Administración del Estado
      (Case C-44/19)
      (2019/C 155/27)
      Language of the case: Spanish
      
         Referring court
      
      Tribunal Supremo
      
         Parties to the main proceedings
      
      
         Appellant: Repsol Petróleo, S.A.
      
         Respondent: Administración del Estado
      
         Question referred
      
      Must Article 21(3) of Directive 2003/96 (1) be interpreted as meaning that it permits the self-consumption of energy products within the curtilage of the producer to be made subject to the excise duty on mineral oils in the proportion in which non-energy products are obtained?
      Or, on the contrary, does the purpose of that provision, which is to exclude from taxation the use of energy products that is deemed necessary for obtaining final energy products, preclude the taxation of that self-consumption in so far as it results in the production of other non-energy products, even when such production is residual and occurs inevitably as a result of the production process itself?
      
         (1)  Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ 2003 L 283, p. 51).