H&I 2023/76
RWE Power. Tax exemption for electricity used to produce electricity. Court of Justice
CJ 09-03-2023, C-571/21 (Uitspraak) (RWE Power)
- Instantie
Court of Justice of the European Union
- Datum
9 maart 2023
- Zaaknummer
C-571/21
- Roepnaam
RWE Power
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 09‑03‑2023
Conclusie, Court of Justice of the European Union (Advocate General), 13‑10‑2022
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 09‑12‑2021
- Wetingang
Council Directive 2003/96/EC Article 14 paragraph 1-a
Essentie
RWE Power. Tax exemption for electricity used to produce electricity. Court of Justice
Samenvatting
Judgment of the Court of Justice in the case RWE Power. The tax exemption in article 14(1)(a) of Council Directive 2003/96/EC for ‘electricity used to produce electricity’ laid down in that provision does not cover the electricity used in connection with the extraction of an energy product, such as lignite, from an opencast mine, where that electricity is used not in the technological process of electricity production, but for the manufacture of an energy product. Conversely, that exemption may cover the subsequent conversion ... Verder lezen? Log in om dit document te bekijken.