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Case C-133/23, Omya CZ: Judgment of the Court (Seventh Chamber) of 18 April 2024 (request for a preliminary ruling from the Nejvyšší správní soud – Czech Republic) – Omya CZ s.r.o. v Generální ředitelství cel (Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Fifth indent of Article 2(4)(b) – Concept of ‘mineralogical processes’ – Electricity used to power machines used to process limestone extracted from quarries)
ECLI:EU:UNKNOWN:62023CA0133
62023CA0133
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Official Journal of the European Union
C series
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C/2024/3430
10.6.2024
(Case C-133/23,
Omya CZ)
(Reference for a preliminary ruling - Taxation of energy products and electricity - Directive 2003/96/EC - Fifth indent of Article 2(4)(b) - Concept of ‘mineralogical processes’ - Electricity used to power machines used to process limestone extracted from quarries)
(C/2024/3430)
Language of the case: Czech
Referring court
Parties to the main proceedings
Applicant: Omya CZ s.r.o.
Defendant: Generální ředitelství cel
Operative part of the judgment
The fifth indent of Article 2(4)(b) 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 use of electricity for the operation of machines used for the processing of limestone extracted from a quarry consisting of several stages of grinding and crushing thereof until obtaining fine and coarse limestone fillers does not constitute a use of electricity for mineralogical processes. By contrast, the use of electricity for the operation of machines used to obtain fine limestone fillers whose surface is treated constitutes a use of electricity for the purposes of such processes.
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ELI: http://data.europa.eu/eli/C/2024/3430/oj
ISSN 1977-091X (electronic edition)
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