H&I 2018/99
Cristal Union. Compulsory exemption applies to energy products used for combined heat and power generation. Court of Justice
CJ 07-03-2018, C-31/17 (Uitspraak) (Cristal Union)
- Instantie
Court of Justice of the European Union
- Datum
7 maart 2018
- Zaaknummer
C-31/17
- Roepnaam
Cristal Union
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 07‑03‑2018
Conclusie, Court of Justice of the European Union (Advocate General), 22‑02‑2018
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 23‑01‑2017
Essentie
Cristal Union. Compulsory exemption applies to energy products used for combined heat and power generation. Court of Justice
Samenvatting
Judgment of the Court of Justice in the case Cristal Union. Article 14(1)(a) of Council Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity must be interpreted as meaning that the compulsory exemption provided for in that provision applies to energy products used for electricity generation, when such products are used for the combined generation of electricity and heat within the meaning of Article 15(1)(c) of that directive.