Opinion of Advocate General Bobek in the case Hüttenwerke Krupp Mannesmann.

Bobek proposes that the Court respond to the question posed by the Finanzgericht Düsseldorf as follows: 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 is to be interpreted with respect to the blast furnace process for the production of pig iron as meaning that electricity for the propulsion of the turbo blower is to be regarded as electricity which is used principally for the purposes of chemical reduction. 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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