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Case C-90/17: Judgment of the Court (First Chamber) of 27 June 2018 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Turbogás Produtora Energética SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Third subparagraph of Article 21(5) — Entity producing electricity for its own use — Small producers of electricity — Article 14(1)(a) — Energy products used for the production of electricity — Obligation to exempt)
ECLI:EU:UNKNOWN:62017CA0090
62017CA0090
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(Case C-90/17) (*1)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Applicant: Turbogás Produtora Energética SA
Defendant: Autoridade Tributária e Aduaneira
Operative part of the judgment
The third subparagraph of Article 21(5) and Article 14(1)(a) 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 an entity such as the one in question in the main proceedings, which generates electricity for its own use, regardless of its size and irrespective of its main economic activity, must be regarded as a ‘distributor’, within the meaning of the first of those provisions, whose consumption of electricity for the production of electricity, however, comes under the mandatory exemption provided for in Article 14(1)(a).
* Language of the case: Portuguese.
(*1) OJ C 144, 8.5.2017.