13.7.2015

Official Journal of the European Union

C 228/5

(Case C-189/15)

(2015/C 228/06)

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

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

Questions referred

1)Do Italian rules (such as those at issue in the main proceedings) which, first, include a definition of ‘energy-intensive businesses’ in line with the Directive and, secondly, grant companies of this type payment incentives covering general electricity charges (and not incentives relating to taxation of energy products and electricity as such) fall within the scope of Directive 2003/96/EC (1)?

If so:

2)Does EU law, and in particular Articles 11 and 17 of Directive 2003/96/EC, preclude a regulatory and administrative system (such as that in force in Italian law and described in the present order) which, first, opts to introduce a system of concessions on the consumption of energy products (electricity) by ‘energy-intensive businesses’ within the meaning of the above-mentioned Article 17 and, secondly, restricts the possibility of benefitting from those concessions to ‘energy-intensive’ businesses operating in the manufacturing sector only, thereby excluding businesses operating in other production sectors?

Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ 2003 L 283, p. 51).