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Case C-49/17: Judgment of the Court (First Chamber) of 6 June 2018 (request for a preliminary ruling from the Østre Landsret — Denmark) — Koppers Denmark ApS v Skatteministeriet (Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Article 21(3) — Chargeable event giving rise to taxation — Consumption of energy products produced within the curtilage of an establishment producing energy products — Energy products used for purposes other than as motor fuels or as heating fuels — Consumption of solvent as fuel at the coal tar distillation plant)
ECLI:EU:UNKNOWN:62017CA0049
62017CA0049
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(Case C-49/17) (1)
‛(Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Article 21(3) — Chargeable event giving rise to taxation — Consumption of energy products produced within the curtilage of an establishment producing energy products — Energy products used for purposes other than as motor fuels or as heating fuels — Consumption of solvent as fuel at the coal tar distillation plant)’
Language of the case: Danish
Referring court
Parties to the main proceedings
Applicant: Koppers Denmark ApS
Defendant: Skatteministeriet
Operative part of the judgment
Article 21(3) 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 consumption of energy products, within the curtilage of an establishment that has produced them, for the purpose of producing other energy products does not fall within the exception, laid down in that provision, concerning the chargeable event giving rise to taxation where, in a situation such as that at issue in the main proceedings, the energy products produced by virtue of the main activity of that establishment are used for purposes other than as motor fuels or as heating fuels.
(1) OJ C 112, 10.4.2017.