Official Journal of the European Union

C 423/10

(Case C-270/18) (*)

(Reference for a preliminary ruling - Directive 2003/96/EC - Taxation of energy products and electricity - Third subparagraph of Article 21(5) - Exemption of small producers of electricity, subject to the taxation of electricity produced - Lack, during an authorised transitional period, of an internal tax on end consumption of electricity - Article 14(1)(a) - Obligation to exempt energy products and electricity used to produce electricity)

(2019/C 423/11)

Language of the case: French

Referring court

Parties to the main proceedings

Appellant: UPM France SAS

Respondent: Premier ministre, Ministre de l’Action et des Comptes publics

Operative part of the judgment

The second sentence of the third subparagraph of Article 21(5) 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 exemption provided for in that provision for small electricity producers, provided that, by way of derogation from Article 14(1)(a) of that directive, the energy products used to produce that electricity are taxed, could not be applied by the French Republic during the transitional period granted to it, in accordance with the second subparagraph of Article 18(10) of that directive, until 1 January 2009 and during which that Member State did not introduce the electricity taxation system provided for in that directive.

(*) Language of the case: French.

(1) OJ C 211, 18.6.2018.