The Court of Justice has given a judgment in the case Hüttenwerke Krupp Mannesmann.

The third indent of Article 2(4)(b) 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 electricity used for the operation of turbo blowers intended to compress the air subsequently used in a blast furnace in the process of producing pig iron by chemical reduction of iron ore is not ‘electricity used principally for the purposes of chemical reduction' within the meaning of that provision. 


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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