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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
ECLI:EU:UNKNOWN:62019CN0044
62019CN0044
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6.5.2019
EN
Official Journal of the European Union
C 155/20
(Case C-44/19)
(2019/C 155/27)
Language of the case: Spanish
Referring court
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).