Judgment of the Court of Justice in the case Cristal Union.
Article 14(1)(a) of Council Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity must be interpreted as meaning that the compulsory exemption provided for in that provision applies to energy products used for electricity generation, when such products are used for the combined generation of electricity and heat within the meaning of Article 15(1)(c) of that directive.
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