Official Journal of the European Union

C 70/2

(Case C-189/15) (<span class="super note-tag">1</span>)

((Reference for a preliminary ruling - Directive 2003/96/EC - Taxation of energy products and electricity - Tax reductions - Substantive scope - Incentives in respect of the amounts covering general electricity charges - Article 17 - Energy-intensive businesses - Incentives granted to such businesses in the manufacturing sector alone - Lawfulness))

(2017/C 070/02)

Language of the case: Italian

Referring court

Parties to the main proceedings

Applicant: Istituto di Ricovero e Cura a Carattere Scientifico (IRCCS) — Fondazione Santa Lucia

Defendant: Cassa conguaglio per il settore elettrico, Ministero dello Sviluppo economico, Ministero dell’Economia e delle Finanze, Autorità per l’energia elettrica e il gas

Intervening party: 2M SpA

Operative part of the judgment

1.Article 17(1) 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 concept of ‘tax reductions’ covers the incentives granted, under national law, to energy-intensive businesses, as defined in that provision, in respect of amounts, such as those at issue in the main proceedings, covering general electricity charges, subject to verification by the referring court of the facts and the rules of national law on which this answer from the Court is based.

2.Article 17(1) of Directive 2003/96 must be interpreted as not precluding national rules which provide for tax reductions on the consumption of electricity in favour of energy-intensive businesses, within the meaning of that provision, in the manufacturing sector alone.

Language of the case: Italian

(<span class="super">1</span>) OJ C 228, 13.7.2015.