Request for a preliminary ruling from the Østre Landsret in the case Koppers Denmark.

Is Article 21(3) of Council Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity to be interpreted as meaning that the consumption of self-produced energy products for the production of other energy products is tax exempt in a situation such as that in the main proceedings, in which the energy products produced are not used as motor fuels or as heating fuels? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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